Rationale

In recent years research has recognised that notions of body image, body image ideals and body dissatisfaction develop much earlier than was once thought. Forty-seven children (25 male; 22 female) aged between 5 and 6 years were interviewed on three occasions over 12 months regarding their perceptions of body image. The interviews revealed strong negative perceptions of fatness. However, being overweight or even obese was not always correlated with being unhealthy. Conversely, the desire towards cultural ideals of thinness, while apparent, was not as clear.

Leho Tedersoo,*† Mohammad Bahram,† Sergei Põlme, Urmas Kõljalg, Nourou S. Yorou, Ravi Wijesundera, Luis Villarreal Ruiz, Aída M. Vasco-Palacios, Pham Quang Thu, Ave Suija, Matthew E. Smith, Cathy Sharp, Erki Saluveer, Alessandro Saitta, Miguel Rosas, Taavi Riit, David Ratkowsky, Karin Pritsch, Kadri Põldmaa, Meike Piepenbring, Cherdchai Phosri, Marko Peterson, Kaarin Parts, Kadri Pärtel, Eveli Otsing, Eduardo Nouhra, André L. Njouonkou, R. Henrik Nilsson, Luis N. Morgado, Jordan Mayor, Tom W. May, Luiza Majuakim, D. Jean Lodge, Su See Lee, Karl-Henrik Larsson, Petr Kohout, Kentaro Hosaka, Indrek Hiiesalu, Terry W. Henkel, Helery Harend, Liang-dong Guo, Alina Greslebin, Gwen Grelet, Jozsef Geml, Genevieve Gates, William Dunstan, Chris Dunk, Rein Drenkhan, John Dearnaley, André De Kesel, Tan Dang, Xin Chen, Franz Buegger, Francis Q. Brearley, Gregory Bonito, Sten Anslan, Sandra Abell, Kessy Abarenkov RESEARCH ARTICLE SUMMARY

Leho Tedersoo,*† Mohammad Bahram,† Sergei Põlme, Urmas Kõljalg, Nourou S. Yorou, Ravi Wijesundera, Luis Villarreal Ruiz, Aída M. Vasco-Palacios, Pham Quang Thu, Ave Suija, Matthew E. Smith, Cathy Sharp, Erki Saluveer, Alessandro Saitta, Miguel Rosas, Taavi Riit, David Ratkowsky, Karin Pritsch, Kadri Põldmaa, Meike Piepenbring, Cherdchai Phosri, Marko Peterson, Kaarin Parts, Kadri Pärtel, Eveli Otsing, Eduardo Nouhra, André L. Njouonkou, R. Henrik Nilsson, Luis N. Morgado, Jordan Mayor, Tom W. May, Luiza Majuakim, D. Jean Lodge, Su See Lee, Karl-Henrik Larsson, Petr Kohout, Kentaro Hosaka, Indrek Hiiesalu, Terry W. Henkel, Helery Harend, Liang-dong Guo, Alina Greslebin, Gwen Grelet, Jozsef Geml, Genevieve Gates, William Dunstan, Chris Dunk, Rein Drenkhan, John Dearnaley, André De Kesel, Tan Dang, Xin Chen, Franz Buegger, Francis Q. Brearley, Gregory Bonito, Sten Anslan, Sandra Abell, Kessy Abarenkov RESEARCH ARTICLE SUMMARY

Leho Tedersoo,*† Mohammad Bahram,† Sergei Põlme, Urmas Kõljalg, Nourou S. Yorou, Ravi Wijesundera, Luis Villarreal Ruiz, Aída M. Vasco-Palacios, Pham Quang Thu, Ave Suija, Matthew E. Smith, Cathy Sharp, Erki Saluveer, Alessandro Saitta, Miguel Rosas, Taavi Riit, David Ratkowsky, Karin Pritsch, Kadri Põldmaa, Meike Piepenbring, Cherdchai Phosri, Marko Peterson, Kaarin Parts, Kadri Pärtel, Eveli Otsing, Eduardo Nouhra, André L. Njouonkou, R. Henrik Nilsson, Luis N. Morgado, Jordan Mayor, Tom W. May, Luiza Majuakim, D. Jean Lodge, Su See Lee, Karl-Henrik Larsson, Petr Kohout, Kentaro Hosaka, Indrek Hiiesalu, Terry W. Henkel, Helery Harend, Liang-dong Guo, Alina Greslebin, Gwen Grelet, Jozsef Geml, Genevieve Gates, William Dunstan, Chris Dunk, Rein Drenkhan, John Dearnaley, André De Kesel, Tan Dang, Xin Chen, Franz Buegger, Francis Q. Brearley, Gregory Bonito, Sten Anslan, Sandra Abell, Kessy Abarenkov RESEARCH ARTICLE SUMMARY

Telangana is today a hot issue and something no party can ignore to address. It has become imperative for every political party worth the name in Andhra Pradesh to acknowledge the issue of separate Telangana. That the Congress-I and Telangana Rashtra Samiti had a political alliance and 'controversial' understanding on the demand of a separate State during the last elections that dethroned Telugu Desam does not require any additional emphasis to bring out the importance of the demand for a separate State. Today the Congress-I at Delhi and Hyderabad and some senior leaders in the State speak regularly of the issue and also claim to be the sole force that could give Statehood to Telangana. What the politicos are harping on boils down to the " appropriate time " and the art of its interpretation. The Bharatiya Janata Party also speaks of being the only party that could get separate Telangana. Both parties ask for the price of giving them the gaddi to get Telangana Statehood. Today even the TDP talks of Devender Goud as the Chief Minister if there is Telangana. It is necessary to accept these facts to acknowledge that the demand for the separate State has a history and people's support and cannot be wished away by the changing equations of political parties. Sreedhar’s paper titled “Separate Telangana: Beginning of the End” published in Mainstream (September 29- October 5, 2006) requires some attention as it compiles a list of reasons that the Congress-I may have to deny separate Statehood for Telangana.

In Preslar v. Commissioner, the Tenth Circuit examined the “disputed debt” exception and concluded that the result was at odds with similar holdings from the Third Circuit. The Third and Tenth Circuits interpret the underlying logic of debt discharge income differently. The Third Circuit invokes the disputed-debt exception when the original debt is either unenforceable or unliquidated, while the Tenth Circuit invokes the exception only when the original amount is unliquidated.

The Tenth Circuit stated that the exception “rests on the premise that if a taxpayer disputes the original amount of a debt . . ., a subsequent settlement of that dispute is ‘treated as the amount of debt cognizable for tax purposes.’” There being no evidence of a good faith dispute over the amount of the debt, the disputed-debt exception could not be invoked to surpass the debt-discharge income rule. By taxing people when an asset is freed through loan-forgiveness, the IRS ensures that those taxpayers do not arbitrarily receive tax-free consumption.

The Tenth Circuit should have found that the method of payment can affect the amount of the debt, that a dispute as to method can be a dispute as to amount, and that, following the Tax Court's factual findings, the Preslars had a legitimate dispute as to method and amount. A debt-discharge should not be excluded from gross income when it is disputed only as to enforceability. However, having adopted the correct rationale and exception construction, the court promptly misapplied it.