The Tax Court decision and a similar earlier finding by the Ninth Circuit Court of Appeals challenges a year-old I.R.S. ruling on the subject.

The name comes from earlier Afrikaans and means " earth pig " or " ground pig " ( aarde earth / ground, varken pig ), because of its burrowing habits ( similar origin to the name groundhog ).

Still, Thomson's model ( along with a similar Saturnian ring model for atomic electrons, also put forward in 1904 by Nagaoka after James Clerk Maxwell's model of Saturn's rings ), were earlier harbingers of the later and more successful solar-system-like Bohr model of the atom.

( earlier similar lists vary by the omission or addition of a few books, see Development of the New Testament canon ).

" However some earlier high zinc, low iron brasses such as the 1530 Wightman brass memorial plaque from England may have been made by alloying copper with zinc and include traces of cadmium similar those found in some zinc ingots from China.

" Cranborne, however, was unable to lead a rebellion similar to that which Disraeli had led against Peel twenty years earlier.

Further levels of editing have also been proposed, including: a late 8th century edition pointing to Hezekiah of Judah as the model for kingship ; an earlier 8th century version with a similar message but identifying Jehu of Israel as the ideal king ; and an even earlier version promoting the House of David as the key to national well-being.

In time, a rule, known as stare decisis ( also commonly known as precedent ) developed, whereby a judge would be bound to follow the decision of an earlier judge ; he was required to adopt the earlier judge's interpretation of the law and apply the same principles promulgated by that earlier judge if the two cases had similar facts to one another.

The value of the new unit was chosen to make it similar to the earlier unit candlepower.

They would begin to substantially increase both the numbers and the training standards of the cavalry in their employ, just as nearly a thousand years earlier the first Iranians to reach the Iranian Plateau forced the Assyrians to a similar reform.

On 2 June 2010 an episode featuring a gun siege was postponed following the similar Cumbria shootings earlier that day.

An engine with high static compression ratio and late intake valve closure will have a DCR similar to an engine with lower compression but earlier intake valve closure.

It is similar to the earlier mentioned study regarding estimated theoretical infant mortality caused by DDT and subject to the criticism also mentioned earlier.

The more recent DragonBall MX series microcontrollers, later renamed the Freescale i. MX ( MC9328MX / MCIMX ) series, are intended for similar application to the earlier DragonBall devices but are based on an ARM9 or ARM11 processor core instead of a 68000 core.

However, several coins, seals and images exist, both foreign and domestic, from the 13th to 15th centuries and even earlier, showing flags similar to Dannebrog.

The Independence Dragoons wear 19th century uniforms similar to those of the earlier Imperial Honor Guard.

" A similar view of Dobrawa's burial place was expressed earlier, in 1843, by Edward Raczyński in his study Wspomnienia Wielkopolski to jest województw poznańskiego, kaliskiego i gnieźnieńskiego ( Memories of the Greater Poland districts of Poznań, Kalisz and Gniezno ).

Political economy was the earlier name for the subject, but economists in the latter 19th century suggested ' economics ' as a shorter term for ' economic science ' that also avoided a narrow political-interest connotation and as similar in form to ' mathematics ', ' ethics ', and so forth.

Although there were earlier works of similar nature, by Marcus Terentius Varro for example, Pliny's was the only one to survive the Dark Ages.

By the 1st century AD, cattle and horses were used in mills, driving machines similar to those powered by humans in earlier times.

The nature of interaction between early humans and these sister species has been a long standing source of controversy, the question being whether humans replaced these earlier species or whether they were in fact similar enough to interbreed, in which case these earlier populations may have contributed genetic material to modern humans.

The alkali metals are a group of chemical elements in the periodic table with very similar properties: they are all shiny, soft, silvery, highly reactive metals at standard temperature and pressure and readily lose their outermost electron to form cations with charge + 1.

An atom of any other element ionized down to a single electron is very similar to hydrogen, and the orbitals take the same form.

Orbitals of multi-electron atoms are qualitatively similar to those of hydrogen, and in the simplest models, they are taken to have the same form.

His structures echo natural forms, with columns like tree trunks supporting branching vaulting under the roadway, and the curves of vaulting and alignment of sloping columns designed in a similar way to his Church of Colònia Güell so that the inverted catenary arch shapes form perfect compression structures.

Alaric displayed similar wisdom in political affairs by appointing a commission to prepare an abstract of the Roman laws and imperial decrees, which would form the authoritative code for his Roman subjects.

The keyboard included a form of Single-key keyword input, similar to that used on the Sinclair Spectrum, via the ' func ' key.

A related form of protection is the use of body doubles a person built similar to the person he is expected to impersonate.

Boron is similar to carbon in its capability to form stable covalently bonded molecular networks.

The Lutheran Church – Missouri Synod ( LCMS ) and the Wisconsin Evangelical Lutheran Synod ( WELS ), the second and third largest Lutheran bodies in the United States and the two largest Confessional Lutheran bodies in North America, do not have a bishop as the head of the church or middle jurisdiction, practicing a form of congregationalism similar to the United Church of Christ.

A similar form may be given for and so on.

The responsories are similar in form to the antiphons, but come at the end of the psalm, being originally the reply of the choir or congregation to the precentor who recited the psalm.

Double-walled carbon nanotubes ( DWNT ) form a special class of nanotubes because their morphology and properties are similar to those of SWNT but their resistance to chemicals is significantly improved.

One of the most convenient, and certainly the most traditional presentation of the elements, is in form of periodic table, which groups elements with similar chemical properties ( and usually also similar electronic structures ) together.

Cadmium burns in air to form brown amorphous cadmium oxide ( CdO ); the crystalline form of this compound is a dark red which changes color when heated, similar to zinc oxide.

Polyamorphism is a similar phenomenon where the same atoms can exist in more than one amorphous solid form.

In biochemistry, a similar series of chemical reactions form metabolic pathways.

The island is first referred to as Kaptara in texts from the Syrian city of Mari dating from the 18th century BC, repeated later in Neo-Assyrian records and the Bible ( Caphtor ) It was also known in ancient Egyptian as Keftiu, strongly suggesting some form similar to both was the Minoan name for the island.

These and similar names for the ends of the carotenoid molecules form the basis of a systematic naming scheme, according to which:

In everyday Aramaic, Mari was a very respectful form of polite address, which means more than just " Teacher " and was somewhat similar to Rabbi.

It has tried to maintain the exclusive right to sell products using the " Coca-Cola " name and its diminutive form " Coke ", by suggesting the alternative of " cola drink " as a generic name for similar types of carbonated soft drinks.

These laments were similar in form to the chorales of Greek drama except that the leader could improvise.

According to some of their contemporary enemies Cathars did not accept the Trinitarian understanding of Jesus, but considered him the human form of an angel similar to Docetic Christology.

This form of dynamite is similar to cordite, and is much safer than the simple mix of nitroglycerin and diatomaceous earth.