NATION AND WORLD
University Daily Kansan, March 27, 1984
Page 9
High court to hear case on tax returns
By United Press International
WASHINGTON — The Supreme Court agreed yesterday to rule whether taxpayers who get their returns in late can avoid penalties by blaming professional tax-preparers for the delay.
The government said the case involved nearly $2 million in penalties, and its impact could be sweeping because "literally thousands of tax returns have given our income tax returns prepared by professional return preparers."
Federal lawyers said many taxpayers try to sidestep the 5 percent penalty for filing late by blaming lawyers and accountants, even though their returns are negligently filed late.
The case involves the estate of Myra Boyle, whose son, Robert, hired attorney Ronald Keyser to handle the tax matters. When the estate did not meet the tax-filing deadline of June 14, 1979 — nine months after Mrs. Boyden died the IRS imposed a $17,124 penalty against the estate.
THE CASE WILL BE ARGUED this fall and decided by July 1985. Its outcome will affect at least 240 similar cases, which are pending.
Also yesterday, the justice split 4-4, to uphold an appeals court ruling that jury instructions given in a Michigan murder case were unconstitutional.
The case had offered the court an opportunity to decide whether its 1979 ruling on jury instructions concerning what a person intended by his actions
would be retroactive. The justices, however, chose to pass by that opportunity, leaving the issue to be decided in another case.
In other action, the court placed on its fall schedule a case to decide whether a federal appeals court has the power to review a Nuclear Regulatory Commission denying a request to suspend an atomic power plant's operating license.
The case involves an effort to close down Florida Power & Light Co's Turkey Point nuclear power plant. The government argued that a lower court's refusal to decide the issue would throw into confusion resolution of similar challenges to nuclear operating licenses.
The court also:
- Agreed to take up an important copyright question, involving the popular 1920s song "Who's Sorry Now." the court will hold a musical or the music publishing company are entitled royalties on the recording of the song.
- Agreed to decide whether a criminal defendant has the right to know, before he takes the witness stand, whether prosecutors will be allowed to challenge his testimony by dredging up past criminal convictions.
- Let stand a California ruling that exempts the National Football League from state antitrust laws.
- Agreed to review a South Dakota law that changes the federally mandated method of distributing federal funds to units of local government.
FALL RIVER, Mass. — Defendants in the New Bedford barroom rape trial leave court after sentencing, Daniel Silva, center, and Victor Raposo, top, wearing sun glasses, received 9-12 years and Joseph Vieira, at bottom, received sentences of six to eight years yesterday. The three, and a fourth defendant, were convicted of aggravated rape after a woman was attacked on a pool table last March.
Former Communist gets presidential medal
WASHINGTON — President Reagan bestowed the nation's highest civilian award posthumously yesterday on Whittaker Chambers, a repentant city boss who helped to impure Reagan's own conversion to political conservatism.
For Reagan, the ceremony held a special poignancy because the recipients included actor James Cagney, an old yodeler and one-time mentor.
Senate Republican Leader Howard Baker, who is retiring from the Senate this year, was also among the medal winners.
Cagney, 84, sat in a wheelchair during the awards luncheon. Reagan lauded the actor, whose first made-for-television movie was to be broadcast tonight, as "a giant in the world of entertainment."
POSITHUMOUS AWARDS were also given to assassinated Egyptian President Anwar Sadat and baseball great Drew Benton, the first black in professional sports.
"Could I add something else?" Reagan said as the applause subsided. "As a great star at the same studio where I started, he was never too busy to hold out a hand to a young fellow just trying to get under way."
president as he was handed the medal.
Mrs. Reagan kissed him on the cheek
Cagney, his eyes filled with tears,
clapped hands with the 73-year-old.
mrs. Reagan Assisted Mon of the Cemetery
SINCE 1945, the Medal of Freedom has been presented to more than 220 individuals for distinguished government service, humanitarian work and other achievements.
Chambers, who died in 1961, and 13 others were honored at the White House as recipients of the prestigious Presidential Medal of Freedom.
But the selection of Chambers was clearly an ideological statement.
By United Press International
Chambers almost simultaneously eschewed communism and atheism and in 1948, told Congress that he was an atheist. In 1950, whose mission was to infiltrate the U.S.
Student will face trial on computer-tap charge
By United Press International
Municipal Court Judge Nancy Brown dismissed two other malicious access counts and one count of grand theft. She also permitted the defendant to remain free on $2,000 bail pending arraignment April 10.
Following a three-day preliminary hearing in Municipal Court, Ronald Austin, 19, was bound over to Superior Court on 12 felony counts of malicious access to a computer system and one count of receiving stolen property — several roundtrip airline tickets to London were found in his bedroom.
LOS ANGELES — A UCLA physics major was ordered yesterday to stand trial on charges that he used his home computer to illegally tap into an international computer network with ties to the Defense Department.
Each malicious access count carries a maximum penalty of three years in the event of a breach.
Austin was arrested Nov 2. after he allegedly used his personal computer at a Las Vegas bar.
The system has since been divided into two networks making it more difficult for college researchers to exchange information with military
District Attorney Robert Philibosian said Austin not only had access to sensitive data, but also deleted files and caused "hundreds of thousands of dollars damage" to the computer system.
penetrate 200 computer files at 14 military, university and private research organizations stretching from San Diego, Calif., to Norway.
Univorities said the computer system that Austin gained access to — known as the Advanced Research Projects Agency Network, or ARPANET — linked research organizations under contract to the Defense Department.
Austin allegedly broke into the system at UCLA, one of several universities in the network, through four separate phone numbers
Austin has admitted in news interviews that he used his home computer to penetrate the system, but denied any damage was done.
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Soviet-U.S. Confrontation in the Caribbean?
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BROWN BAG
LUNCH
expert on Migration and Urban Development in the Caribbean, UFSI Staff and Professor of Geography, Indiana University
Thurs., March 29
11:30-1
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and KUHSA
BOCO
Applications for the 1984-1985 Board of Class Officers are Now Available In 110B Kansas Union
Filing Deadline is Wed., March 28
Friday, March 30 9:00 p.m.
Burge (Satellite) Union Party Room
beer and other refreshments will be sold
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Meet William S. Burroughs
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main union level 3
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10-4 Sat.
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