Tax-exempt organizations that generate revenue from businesslike activities may owe tax, regardless of whether the revenue is used to further the tax-exempt purpose. Several interesting applications of this law arise for a college or university that operates a complex intercollegiate athletics...

This paper examines decision criteria used by federal courts to adjudicate equitable relief under the innocent spouse rules. Empirical LOGIT/PROBIT analysis is used, rather that traditional legal reviews. The results indicate which relief provisions were used by the courts, and the importance...

We test and cannot reject the hypothesis that retail pricing of natural gas is transparent for commercial and residential customers served by regulated local distribution companies in the United States. The periods of adjustment to a wholesale price change are 1.54 months for the commercial...

The residuals from a set of linear regression equations built to explain the quality of a bottle of Australian wine via eight quality signals are examined to determine whether there is any relationship between their signs for individual producers and the diversity of their offerings. Product...

Online communities have been growing rapidly in the last two decades and at the same time becoming more diverse. Millions of internet users actively contribute to various types of online communities ranging from user generated contents and social media to collaborative content communities, on a...

This paper develops a linear regression model for using actively traded NYMEX natural gas futures as a cross-hedge against electricity spot‐price risk in the Pacific Northwest and for pricing the forward contracts in the presence of temperature and hydro risks. Our approach comports with...