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 American slang phrase bo diddly meaning " absolutely nothing " goes back possibly to the early 20th century or earlier.

On November 18, von Hindenburg testified in front of this parliamentary commission, and cited a December 17, 1918 Neue Zürcher Zeitung article that summarized two earlier articles in the Daily Mail by British General Frederick Barton Maurice with the phrase that the German army had been ' dagger-stabbed from behind by the civilian populace ' (" von der Zivilbevölkerung von hinten erdolcht .").

Haeckel advanced a version of the earlier " recapitulation theory ", previously set out by Étienne Serres in the 1820s and supported by followers of Geoffroy including Robert Edmond Grant, which proposed a link between ontogeny ( development of form ) and phylogeny ( evolutionary descent ), summed up by Haeckel in the phrase " ontogeny recapitulates phylogeny ".

In an earlier radio interview, John Linnell described the phrase as " something very paranoid sounding ".

In 1938, The Christian leader attributed " the religion of Jesus, not a religion about Jesus " to Unitarians, though the phrase was used earlier by Congregationalist Rollin Lynde Hartt in 1924. and earlier still by US President Thomas Jefferson.

Generally, if a structure pre-dates another structure in evolutionary terms, then it often appears earlier than the second in an embryo ; this general observation is sometimes summarized by the phrase " ontogeny recapitulates phylogeny ".

Tertullian mentions a 1st-century AD case in which trees were used for crucifixion, but Seneca the Younger earlier used the phrase infelix lignum ( unfortunate wood ) for the transom (" patibulum ") or the whole cross.

The phrase itself was earlier used by Bernard Lewis in an article in the September 1990 issue of The Atlantic Monthly titled " The Roots of Muslim Rage ".

Even earlier, the phrase appears in a 1926 book regarding the Middle East by Basil Mathews: Young Islam on Trek: A Study in the Clash of Civilizations ( p. 196 ).

Following earlier commentators, he interpreted the word translated above as " low-lying " to mean " close to the mainland ", and the phrase translated as " farthest out to sea, towards the sunset " as meaning " farthest of all towards the north.

In the early part of the 12th century, John of Worcester had reason to believe that Eric ( Yrcus ) was of royal Scandinavian stock ( Danica stirpe progenitum, a phrase used earlier for the Hiberno-Norse ruler of Northumbria, Sihtric Cáech ).

In practice, because Jelic's work had gone through three editions, Foote was able to demonstrate how the first edition ( in French ) had adopted the concept from the work of earlier researchers, listed by Jelic, then the later editions had adapted the anachronistic French scholarly phrase " évèque régionnaire des contrées américaines " into Latin.

According to the testimony of Bernadette Soubirous, the Virgin Mary spoke to her ( Lourdes, 25 March 1858 ) in Gascon saying: Que sòi era Immaculada Concepciou (" I am the Immaculate Conception ", the phrase is reproduced under this statue in the Lourdes grotto with a non-standard spelling ), confirming the proclamation of this Catholic dogma four years earlier.

The phrase ' Welsh writing in English ' has replaced the earlier ' Anglo-Welsh literature ' because many Welsh writers in English have felt that the latter usage failed to give " Welsh status to Welsh people who, not speaking Cymraeg, nevertheless do not feel at all English ".

Roosevelt referred to the phrase earlier ( January 26, 1900 ) in a letter to Henry W. Sprague of the Union League Club, mentioning his liking of the phrase in a bout of happiness after forcing New York's Republican committee to pull support away from a corrupt financial adviser.

The phrase, therefore, can be dated to no earlier than the foundation of the Republic.

Kerouac allows that it was street hustler Herbert Huncke who originally used the phrase " beat ", in an earlier discussion with him.

The phrase was in existence for decades earlier, but meaning slow mail as opposed to meaning human delivered mail.

The last sentence of the interesting epitaph from which this phrase is taken may be quoted as a specimen of the dialect ; the stone was found in Corfinio, the ancient Corfinium, and the very perfect style of the Latin alphabet in which it is written shows that it cannot well be earlier than the last century BC: " Eite uus pritrome pacris, puus ecic lexe lifar ," " ite vos porro pacati ( cum bona pace ), qui hoc scriptum ( hbar, 3rd decl.

Argenson himself had used the phrase earlier ( 1736 ) in his own diaries, in a famous outburst:

Though Taine coined and popularized the phrase " race, milieu, et moment ," the theory itself has roots in earlier attempts to understand the aesthetic object as a social product rather than a spontaneous creation of genius.

In commenting on Virgil, Neckam used the phrase " Vergilius fecit culex " to describe the writing of one of Virgil's earlier poems, culex or the mosquito.