IRS Uses Old Horse Law to Police Federal Tax Return Preparers

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By: Yvette DeLaGuardia, Staff Member

On Tuesday, for the first time in United States history, the Obama administration defended its attempts to regulate the tax return preparation business.[1] The administration’s efforts, based on a statute that dates back to 1884, have caused tension between tax-return preparers and the Obama administration.[2] The law that is the source of the tension is the Horse Act of 1884.[3]

In 1884, Congress enacted the statute to address the “equine deception” problems that were occurring after the Civil War.[4] At that time, the United States government was spending a lot of money compensating individuals claiming their horses were lost or killed during the Civil War. The “equine deception” involved was due to the agents of the individuals exaggerating the value of the horses.[5]

When the statute was first enacted in 1884, it gave the Secretary of Treasury the authority to regulate “the admission of attorneys and agents who represented claimants before the Treasury Department.”[6] However, the statute has been revised several times since its initial enactment and it currently gives the Secretary of Treasury the authority to “regulate the practice of representatives of persons before the Department of Treasury….”[7]

The United States government only applied the statute to “certified public accounts and attorneys representing taxpayers in audits, appeals and other proceedings” up until 2011. Now, the Obama administration is using the Horse Act of 1884 to support its position that the IRS has the authority to regulate anyone who prepares another individual’s federal tax return. This has caused small tax preparers to bring suits against the IRS for acting outside of its authority. These individuals further claim that compliance with the IRS’ licensing regulations is too expensive and will eventually force them to choose between upping their prices and shutting down.[8]

While the IRS has a legitimate interest in supervising and regulating the process by which federal tax returns are completed, it seems like a bit of a stretch for the IRS to use a statute enacted to prevent fraudulent claims of horse loss for the purpose of regulating small, part-time tax preparers.
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[1] Paul Caron, IRS Relies on 1884 ‘Dead Horse’ Statute to Justify Takeover of Tax Return Preparer Industry, Tax Professor Blog (Sept. 26, 2013, 3:48 PM). http://taxprof.typepad.com/taxprof_blog/2013/09/irs-relies-.html.
[2] Jacob Gershman, IRS Dispute with Tax Preparers is a Horse of a Different Color, The Wall Street Journal Law Blog (Sept. 26, 2013, 3:50 PM) http://blogs.wsj.com/law/2013/09/26/irs-dispute-with-tax-preparers-is-a-horse-of-a-different-color/?mod=wsj_nview_latest.
[3] Id.; see also § 330(a)(1).
[4] Id.
[5] Id.
[6] History of Enrolled Agents, http://www.orsea.org/Help/History%20of%20EAs-1.pdf (last visited Sept. 26, 2013).
[7] § 330(a)(1).
[8] See supra note 2.

Can Drones Atone by Making Swords into Plowshares?

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By: Brandon Adcock, Staff Member

The next big step in agriculture could be the upgrade of faceless, killing machines. Popularly known as drones, the more neutral term is “UAV,” standing for Unmanned Aerial Vehicle.[i] The legal issues in drone use domestically have been tainted by abroad applications. However, perceptions need to change, as UAVs become the key to advancing agriculture.[ii]

The Federal Aviation Agency (FAA)[iii] has banned UAVs for any commercial purpose but hobbyists may fly them “up to 400 feet high as long as they are away from airports and the aircraft remains within line of sight.”[iv] The FAA claims safety concerns, particularly when airplanes rely on knowing when airspace is clear to avoid collisions.[v] Even the drones used abroad typically soar in areas with minimal air traffic.[vi] However, these claims are suspicious when farmland is remote, expansive, and farmers do not take issue with the 400-foot ceiling as much as the 55-pound weight limit,[vii] which is necessary for a flexible platform of cameras, sensors, and mechanical limbs.[viii]

Public distrust of drones better explains why the FAA has bottlenecked UAV usage in agriculture. Despite this, federal law mandates the National Airspace System open by 2015,[ix] which means tech-savvy farmers and paranoid citizens are butting heads sooner than expected as Congress recently nudged the FAA into writing regulations on UVA commercial applications and restrictions in the coming year.[x] Their questionable military applications have the public balking against camera lenses peering into their lives.[xi]

On the other hand, there remains the farmer’s problem. Current technology has widened the farmer’s reach, allowing acreage growth, but their field of vision has not expanded in kind to the diseases, deficiencies, and infestations that still occur.[xii] A swarm of drones could keep watchful eyes on crop conditions, perhaps even tending to problems immediately.[xiii] Drones could allow farmers to turn in loads of equipment for a cost-effective, multi-purpose machine. More importantly, Europe, Canada, Australia, and Japan already use drones for these purposes,[xiv] which makes UAV advocates concerned the U.S. is losing its agricultural edge.[xv]

The public confuses the privacy and due process problems of war drones by also blaming agriculture drones, a solution to the distinct problem of agricultural advancement. The Fourth Amendment foundation and mountains of case law govern against these former issues.[xvi] Besides, farming UVAs would be privately owned expressly for monitoring crops. At the very least, the FFA could keep the height limit but allow profitable use of UVAs and drastically expand their weight limit. Perhaps the restrictions should be on hobbyists, the group least affected as of now, who typically live in neighborhoods and are more prone to voyeurism. Agriculture, as the backbone of our society, could funnel billions back into our economy. Progress could very well mean the new face of agriculture may need to be faceless.
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[i] Thomas Frey, Agriculture, the New Game of Drones, World Future Society (Aug. 30, 2013), http://www.wfs.org/blogs/thomas-frey/agriculture-new-game-drones.
[ii] Miranda Green, Unmanned Drones May Have Their Greatest Impact on Agriculture, The Daily Beast (March 26, 2013, 4:45 AM), http://www.thedailybeast.com/articles/2013/03/26/unmanned-drones-may-have-their-greatest-impact-on-agriculture.html.
[iii] George Silva, Unmanned Aerial Vehicles For Precision Agriculture, Farms.com (Sep. 13, 2013), http://www.farms.com/news/unmanned-aerial-vehicles-for-precision-agriculture-67146.aspx.
[iv] Dan Parsons, Booming Unmanned Aircraft Industry Straining to Break Free of Regulations, National Defense (May 2013), http://www.nationaldefensemagazine.org/archive/2013/May/Pages/BoomingUnmannedAircraftIndustryStrainingtoBreakFreeofRegulations.aspx.
[v] Miranda Green, Unmanned Drones May Have Their Greatest Impact on Agriculture, The Daily Beast (March 26, 2013, 4:45 AM), http://www.thedailybeast.com/articles/2013/03/26/unmanned-drones-may-have-their-greatest-impact-on-agriculture.html.
[vi] Dan Parsons, Booming Unmanned Aircraft Industry Straining to Break Free of Regulations, National Defense (May 2013), http://www.nationaldefensemagazine.org/archive/2013/May/Pages/BoomingUnmannedAircraftIndustryStrainingtoBreakFreeofRegulations.aspx.
[vii] Caleb Carling, Drone, Drone on the Range, Modern Farmer (July 8, 2013), http://modernfarmer.com/2013/07/drones-drones-on-the-range/.
[viii] Thomas Frey, Agriculture, the New Game of Drones, World Future Society (Aug. 30, 2013), http://www.wfs.org/blogs/thomas-frey/agriculture-new-game-drones.
[ix] Miranda Green, Unmanned Drones May Have Their Greatest Impact on Agriculture, The Daily Beast (March 26, 2013, 4:45 AM), http://www.thedailybeast.com/articles/2013/03/26/unmanned-drones-may-have-their-greatest-impact-on-agriculture.html.
[x] George Silva, Unmanned Aerial Vehicles For Precision Agriculture, Farms.com (Sep. 13, 2013), http://www.farms.com/news/unmanned-aerial-vehicles-for-precision-agriculture-67146.aspx.
[xi] Dan Parsons, Booming Unmanned Aircraft Industry Straining to Break Free of Regulations, National Defense (May 2013), http://www.nationaldefensemagazine.org/archive/2013/May/Pages/BoomingUnmannedAircraftIndustryStrainingtoBreakFreeofRegulations.aspx.
[xii] Thomas Frey, Agriculture, the New Game of Drones, World Future Society (Aug. 30, 2013), http://www.wfs.org/blogs/thomas-frey/agriculture-new-game-drones.
[xiii] Id.
[xiv] George Silva, Unmanned Aerial Vehicles For Precision Agriculture, Farms.com (Sep. 13, 2013), http://www.farms.com/news/unmanned-aerial-vehicles-for-precision-agriculture-67146.aspx.
[xv] Miranda Green, Unmanned Drones May Have Their Greatest Impact on Agriculture, The Daily Beast (March 26, 2013, 4:45 AM), http://www.thedailybeast.com/articles/2013/03/26/unmanned-drones-may-have-their-greatest-impact-on-agriculture.html.
[xvi] Dan Parsons, Booming Unmanned Aircraft Industry Straining to Break Free of Regulations, National Defense (May 2013), http://www.nationaldefensemagazine.org/archive/2013/May/Pages/BoomingUnmannedAircraftIndustryStrainingtoBreakFreeofRegulations.aspx.

Kentucky Horse Owners Should Seriously Consider West Nile Virus Vaccination

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By: Megan Crenshaw, Staff Member

With the fall season approaching, several horse owners are beginning to seriously consider West Nile virus (WNV) vaccinations.[i] The number of WNV cases confirmed in U.S. horses continues to rise slowly.[ii] As of September 5, 2013, the United States Department of Agriculture Animal Health Monitoring and Surveillance confirmed 64 cases of WNV in 23 states.[iii] The United States Department of Agriculture Animal and Plant Health reported 627 cases of WNV in U.S. horses in 2012.[iv] Thirteen of those cases were reported in Kentucky.[v] Since 1999, over 25,000 cases of WNV have been reported in U.S. horses.[vi]

The viral disease is transmitted to horses by infected mosquitoes.[vii] A mosquito that bites a bird carrying WNV becomes infected.[viii] The infected mosquito can then feed on horses thereby spreading WNV to the horse.[ix] WNV can cause encephalitis, which is characterized by inflammation of the spinal chord and brain.[x] Signs of WNV in horses includes, changes in mentality, flulike signs, hypersensitivity to touch and sound, twitching, when horses look like they are daydreaming or “just not with it,” drowsiness, propulsive walking (driving or pushing forward, often without control), and spinal signs (including asymmetrical weakness).[xi] It is important to remember WNV does not always result in signs of illness. Some horses that become infected can suffer a loss of appetite and depression.[xii]

As of September 12, 2013, three horses tested positive for WNV in Kentucky.[xiii] Most recently, a 6-year old Standardbred gelding from Todd County tested positive for WNV on September 11.[xiv] None of the three horses affected by the virus in Kentucky were reportedly not properly immunized.[xv] The amount of horses affected by the virus could continue to rise, specifically in Kentucky, if more horses do not receive the WNV vaccination.

WNV remains a concern but with the right vaccine and preventative measures, horse owners can help protect their horses against this life threatening disease.[xvi] Vaccination is the most effective way to protect horses against WNV. In conjunction with the vaccination, good techniques for managing mosquitoes should be used, such as, destroying any mosquito breeding habitats by removing all potential sources of stagnant water and cleaning and emptying any water-holding containers, including buckets, water troughs, and plastic containers, on a weekly basis.[xvii]

It would be very beneficial for Kentucky horse owners to obtain the vaccine for their horses as well as adhere to preventative measures in order to protect their equine. 
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[i] West Nile Virus Reported in Horses Nationwide, FARMS.COM (Sept. 6, 2013) http://www.farms.com/news/west-nile-virus-reported-in-horses-nationwide-66956.aspx.
[ii] Id.
[iii] Id.
[iv] Erica Larson, Kentucky Confirms Second Equine WNV, THEHORSE.COM (Sept. 3, 2013), http://www.thehorse.com/articles/32488/kentucky-confirms-second-equine-wnv-case-of-2013.
[v] Id.
[vi] West Nile Virus, AAEP.ORG, http://www.aaep.org/wnv.htm (last visited Sept. 13, 2013).
[vii] Larson, supra note 4.
[viii] West Nile Vaccine: What is West Nile virus?, Allivet (Feb. 21, 2013), http://allivet.blogspot.com/2013/02/west-nile-vaccine.html.
[ix] Id.
[x] Id.
[xi] Larson, supra note 4.
[xii] West Nile: First Equine Cases Reported In 2013, THEHORSE.COM (July 17, 2013), http://www.thehorse.com/articles/32210/west-nile-first-equine-cases-reported-in-2013.
[xiii] Erica Larson, Virginia, Kentucky Confirm New Equine WNV Cases (Sept. 12, 2013), http://www.thehorse.com/articles/32538/virginia-kentucky-confirm-new-equine-wnv-cases.
[xiv] Id.
[xv] Id.
[xvi] West Nile: First Equine Cases Reported In 2013, supra note 11.
[xvii] Id.

Lasix and the Betting Public

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By: Wes Bright, staff member

One of the main arguments for the prohibition of Lasix is that it makes the sport fair to the betting public. The Governor of Kentucky, Steve Beshear, has adopted this view.[i] Beshear says that it is great for the betting public’s perception that the best horses are running on their own abilities, something that the public has wanted to happen.[ii] Yet, the opposite may be true.

Todd Pletcher and Bill Mott are well known trainers that support Lasix. They both rely on the fairness involved when the drug is used.[iii] It is fair to the horse, industry and the betting public. The use of Lasix is known to the public so there is no chance of foul play when it comes to betting on these horses. Lasix tends to be associated with cheating, but these trainers dispel that idea. If everyone knows which horses are given Lasix before every race, the idea of getting inside information is eliminated.[iv] Thomas Tobin, a professor of veterinary Science at the Gluck Equine Research Center on the University of Kentucky, goes as far as to say that it would be much harder for the betting public to evaluate how non-Lasix horses will perform.[v] The chance of bleeding will occur with every race and bettors will have to blindly guess on whether this will be the race that the horse bleeds. If Lasix is banned, trainers may result to other methods such as “drawing” a horse by taking away its water for a day before the race.[vi] Handicappers will have no way of knowing whether or not the trainer has used these methods.[vii] The more information we can give the betting public, the better off they are.

It is true that since Lasix was introduced, the number of favorites to win has gone down.[viii] This is good for the sport. In other sports we praise the thought that anybody can win on a given day. Fans love to see upsets during March Madness and there is a loud cry for a salary cap in baseball so that the little guys can have a chance to win.[ix] This also advantages the bettor because there is more money to be made.
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[i] Janet Patton, Kentucky Racing Commission approves lasix ban in upper level contests, Kentucky.com (Jun. 13, 2012) http://www.kentucky.com/2012/06/13/2223154/kentucky-racing-commission-passes.html.
[ii] Id.
[iii] Jerry Bossert, Trainers disagree with newly-approved ban on Lasix, which is used to control horse bleeding, DailyNews.com (Aug. 12, 2011) http://www.nydailynews.com/sports/more-sports/trainers-disagree-newly-approved-ban-lasix-control-horse-bleeding-article-1.950488.
[iv] Id.
[v] Dr. Thomas Tobin & Kimberly Brewer, Medication Committee Corner: Lasix and Bleeders – A Classic American Horsemen’s Story, KYHBPA.org (May 16, 2012) http://www.kyhbpa.org/NewsDisplay.asp.
[vi] Bleeders and Lasix, ThinkyThings.org, http://www.thinkythings.org/horseracing/lasixinfo.html (last updated Feb. 4, 2006).
[vii] Id.
[viii] Id.
[ix] Kenny Ducy, A Salary Cap in Baseball?, BleacherReport.com (Jan. 23, 2009) http://bleacherreport.com/ articles/114861-a-salary-cap-in-baseball.

How Will the Federal Decision Not to Prosecute Recreational Marijuana Use Affect Kentucky?

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By: Ted Walter, Staff Member

Recreational marijuana initiatives passed in elections last fall in the states of Washington and Colorado.[i] These state laws are contradictory to the federal laws that place marijuana in the controlled substances act.[ii] Until recently it was unknown how the federal justice administration would respond to those laws. However, U.S. Attorney General Eric Holder has announced that new guidelines will be applied to marijuana prosecution at the federal level. Those guidelines aim to prevent:

“the distribution of marijuana to minors; revenue from the sale of marijuana from going to criminal enterprises, gangs, and cartels; the diversion of marijuana from states where it is legal under state law in some form to other states; state-authorized marijuana activity from being used as a cover or pretext for the trafficking of other illegal drugs or other illegal activity; violence and the use of firearms in the cultivation and distribution of marijuana; drugged driving and the exacerbation of other adverse public health consequences associated with marijuana use; growing of marijuana on public lands and the attendant public safety and environmental dangers posed by marijuana production on public lands; preventing marijuana possession or use on federal property.”[iii]

These events trigger the bigger question of what effect the federal decision to not prosecute recreational marijuana use in Washington and Colorado will have on other state’s laws. Many states have already seen a movement to follow in the footsteps of Washington and Colorado: Maine, Rhode Island, Massachusetts, Vermont, California, and Oregon.[iv] Undoubtedly, other states will follow suit because of the expected tax revenue from marijuana sales. One author notes that it is likely that marijuana will be “taxed at each stage of its growth, processing, and sale.”[v]

This is of particular interest for the state of Kentucky because of recently enacted legislation that legalizes hemp production. James Comer, the Kentucky Commissioner of Agriculture, is of the belief that the recent change in federal prosecution of marijuana might also translate to hemp.[vi] Comer believes this will allow Kentucky to move ahead with industrial hemp farming.[vii] So strong is this belief, Comer is already “courting hemp processing companies in hopes that they will do business in the state.”[viii] Further, Kentucky Sen. Rand Paul promised his support at the federal level.[ix] If Comer’s beliefs are true, and other states follow the paths of Washington and Colorado, it is possible that very soon in the state of Kentucky, both marijuana and hemp production will provide much needed tax revenue for the state.
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[i] Ryan J. Reilly and Ryan Grim, Eric Holder Says DOJ Will Let Washington, Colorado Marijuana Laws Go Into Effect, The Huffington Post, Aug. 29 2013, http://www.huffingtonpost.com/2013/08/29/eric-holder-marijuana-washington-colorado-doj_n_3837034.html.
[ii] Id.
[iii] Id.
[iv] Id.
[v] Colleen Curry, Marijuana Ruling Could Signal End of Prohibition on Pot, Yahoo! News, Aug. 31, 2013, http://gma.yahoo.com/marijuana-ruling-could-signal-end-prohibition-pot-151612677--abc-news-topstories.html.
[vi] David Ferguson, Kentucky agriculture commissioner: State to grow hemp and we’ll see what Justice Department does, The Raw Story, Sept. 4, 2013, http://www.rawstory.com/rs/2013/09/04/kentucky-agriculture-commissioner-state-to-grow-hemp-and-well-see-what-justice-department-does/.
[vii] Id.
[viii] Id.
[ix] Id.

Tis’ The Season to Discuss the Subsidy

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By: Rebekah McKinney, Staff Member

This time of year for rural Americans is corn-harvesting season, and this year is sure to be a big harvest. After last year’s historically bad drought across the Midwest, this year has been remarkably pleasant, especially for corn farmers.[1] With droughts wreaking havoc on last year’s corn crop, corn prices steadily rose, with prices closing at $8.49 per bushel last August.[2] The hopes of witnessing a repeat of the 2012 corn prices is evident as we draw closer to harvest time, with every spare parcel of land planted with the popular crop.

These hopes and dreams are not likely to come to fruition since this summer’s temperate climate coupled with the high expectations of last year’s corn prices resulted in an overabundance of the popular crop, with a forecasted yield of around 14 billion bushels.[3] Currently, the United States Department of Agriculture estimates the average price per bushel will range from $4.50 to $5.30 per bushel, a far cry from last season’s prices.[4] The corn supply over the last two years demonstrates the high risk and uncertainty involved in the corn market.

With many House Representatives voting for an increase in farm subsidies in the 2013 Farm Bill and the obvious uncertainty regarding crop yields, many commentators argue these subsidies actually cause overproduction of subsidized crops.[5] Furthermore, agricultural subsidies may also cause the unintended effect of increased erosion, pollution of waterways due to increased use of fertilizers and pesticides, and release of greenhouse gases.[6] Finally, tax dollars do not go to the poor farmer as we imagine, but in fact go to the “wealthy” farmers who can shoulder the potential economic loss of a bad year.[7] With $84.4 billion tax dollars spent on corn subsidies between 1995 and 2012, which does not include money spent on remedial measures aimed at addressing the unintended negative effects of corn subsidies, a thorough examination and understanding of the entire picture is necessary. [8]
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[1] NOAA, An Interpretation of the Origins of the 2012 Central Great Plains Drought 1. http://cpo.noaa.gov/sites/cpo/Reports/MAPP/drought/2012%20drought%20report/DTF_Interpretation_of_2012_Drought_FINAL_2-pager.pdf (March 20, 2013).
[2] USDA, U.S. Drought 2012: Farm and Food Impacts, Economic Research Service http://www.ers.usda.gov/topics/in-the-news/us-drought-2012-farm-and-food-impacts.aspx#.UiZ4aI7pZUQ, (July 26, 2013); Jeff Wilson, Corn Future Jump Most Since June on Unexpected U.S. Supply Drop, Bloomberg News, http://www.bloomberg.com/news/2012-09-28/u-s-corn-stockpile-unexpectedly-drops-sparks-price-rebound-1-.html, (Sept. 28, 2012).
[3] Gil Gullickson, No Surprise: Expected Lower Corn and Soy Bean Prices for 2013-2014, Agriculture, Market Analysis http://www.agriculture.com/markets/analysis/corn/no-surprise-expect-lower-cn-soybe_9-ar32512, (July 15, 2013).
[4] USDA, World Agriculture Supply and Demand Estimates 2, http://www.usda.gov/oce/commodity/wasde/latest.pdf (August 12, 2013).
[5] See James B. Stewart, Richer Farmers, Bigger Subsidies, The N.Y. Times, http://www.nytimes.com/2013/07/20/business/richer-farmers-bigger-subsidies.html?pagewanted=all&_r=0 (July 19, 2013); Jordan Ballor & Ray Nothstine, Farm Subsidies: Sustaining Dependency, Acton Institute, http://www.acton.org/pub/commentary/2007/12/05/farm-subsidies-sustaining-dependency (Dec. 5, 2007); Chris Edwards, Agricultural Subsidies, http://www.downsizinggovernment.org/sites/downsizinggovernment.org/files/pdf/agriculture-subsidies_0.pdf (June 2009). http://www.downsizinggovernment.org/agriculture/subsidies#_edn2
[6]Norman Myers & Jennifer Kent, Perverse Subsidies: How Tax Dollars Can Undercut the Environment and the Economy 4 (Island Press, 2001), available at http://books.google.com/books?hl=en&lr=&id=mA-t1xAJDDUC&oi=fnd&pg=PR13&dq=farm+subsidies+and+economy+&ots=AUrcbbIEXC&sig=EtXgW5EawxYxLeKGajY__QRjevA#v=onepage&q=farm%20subsidies%20and%20economy&f=false.
[7] Id.
[8] Environmental Working Group, Corn Subsidies (last visited Sept.4, 2013) http://farm.ewg.org/progdetail.php?fips=00000&progcode=corn.

How Do You Like Them Apples?

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By: Shannon Lawson, Staff Member

The world loves apples! No, I’m not talking about our beloved gadgets made by that mega corporation (although we love those too). I’m talking about the forbidden fruit. The one Adam and Eve couldn’t keep their hands off. What was true then, is true now. The world loves apples! In fact, apples are one of the world’s top five most popular fruits with approximately 75 million tons produced in 2011.[1]

What exactly is it that we love about apples? Is it their sweet taste or snappy crunch? Whatever it is, we can thank climate change for the effect it is having on their sweetness and their crunch. Thank you climate change!

According to a recent study, apples have become sweeter, but have also lost some of their crunch as a result of climate change.[2] The study focused on Fuji and Tsugaru apples grown at two orchards in Japan from 1970 to 2010.[3] According to the study, Fuji apples are the most cultivated apples in the world and Tsugaru apples are the second most common in Japan.[4]

The research team published their results in the journal of Scientific Reports and noted there was “evidence that the taste and textural attributes of apples have changed as a result of recent global warming.”[5] The team also observed “all such changes may have resulted from earlier blooming and higher temperatures during the maturation period.” [6]

Because non-climate factors such as technological improvements and breeding make it difficult to assess the effects of climate change in a long-term observation, the orchards used in the study were selected because “there [had] been no alterations in cultivars and management practices for extended periods.”[7] According to the study, “[i]f global warming continues to progress, the changes in the taste and textural attributes of apples could be more striking as blooming dates become even earlier and temperatures increase during the fruit maturation period.”[8]

But this could be a good thing, right? Perhaps, if you are a baby or have no teeth. Besides, apples are already sweet enough. Don’t believe me, put down the green and try a red. If we could only pause global warming as it stands, then our apples would be just fine. Plus, who doesn't like their apples to “snap” when they take a bite? This study and countless others provide another reason to despise global warming.
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[1] Food and Agriculture Organization of the United Nations, FAO, FAOSTAT http://faostat.fao.org/.
[2] See Toshihiko Sugiura et al., Changes in the Taste and Textural Attributes of Apples in Response to Climate Change, 3 Scientific Reports 2418, 1, (Aug. 15, 2013)
http://www.nature.com/srep/2013/130815/srep02418/pdf/srep02418.pdf.
[3] Id. at 6.
[4] Id. at 2.
[5] Id. at 1.
[6] Id.
[7] Id.
[8] Id. at 6.

Lather Up…Or Not: The Dangers of Body Wash

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By: Lauren Hart, Staff Member

We live in a society where we fluff and buff ourselves within an inch of our lives. Although I may like to think I’m immune to advertising, I am no exception to this rule: I enjoy a good body scrub as much as the next person. What hadn’t occurred to me, however, was the effect I was having on the environment and our natural resources.

Many home-care products have “exfoliating” properties. These are designed to help rid our bodies of excess and dead skin. These exfoliating products vary from natural sources to tiny microbeads of plastic, small pieces of plastic designed to scrub and then easily wash away.[1] These microbeads are a small subset of the broader term, “microplastics.”[2]

These seemingly harmless beads of plastic are wreaking havoc on our natural water resources. The beads themselves are able to “absorb and retain” chemical contaminates, which makes them more frightening.[3] Runoff of these toxic little plastics can directly reach our oceans[4] and lakes.[5] The beads make their way through the water filtration systems and then eventually out into our open water sources.[6] There “are no prospects” to get microbeads and plastics out of our water resources.[7] Microbeads may be hard to detect, and there is no way to filter them, but fish are eating them.[8] We drink this water and eat these fish, and these microplastics become part of our systems as well.[9]
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[1] Lisa Maria Garza, Tiny Plastic Beads are Latest Pollution Threat to the Great Lakes, The Huffington Post, Jul. 30, 2013, http://www.huffingtonpost.com/2013/07/30/tiny-plastic-beads-great-lakes-pollution_n_3680070.html.
[2] Woods End Laboratories, Microbead plastic added to list of harmful water pollution, (Feb. 8, 2013) available at http://woodsend.org/2013/02/consumer-microbead-plastics-added-list-oceanlake-contaminants/.
[3] Editorial, Good For Your Face, Bad for the Fish: Facial soaps can contain plastic scrubbing beads that end up in the Great Lakes, Chicago Tribune, Aug. 11, 2013, http://articles.chicagotribune.com/2013-08-11/opinion/ct-edit-plastic-0811-jm-20130811_1_great-lakes-lakes-michigan-and-ontario-water-samples.
[4] Anthony L. Andrady, Microplastics in the marine environment, Marine Pollution Bull. (Elsevier LTD) 2011, at 1600.
[5] Press Release, The 5 Gyres Institute, The 5 Gyres Institute Sets Sail For First Ever Plastic Pollution Study Of Lake Michigan (Aug. 1, 2013) (on file with author).
[6] Supra, note 3.
[7] Margaret Badore, 3 companies commit to removing plastic beads from their products, treehugger, Jul. 2, 2013, http://www.treehugger.com/clean-water/3-companies-commit-removing-plastic-beads-their-body-products.html.
[8] Supra, note 1.
[9] Supra, note 5.

Horse Slaughter in America: Cruel or Necessary?

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By: Megan Pigman, Staff Member

Debate surrounding horse slaughter in America may currently be at its pinnacle with two companies on the brink of opening the first slaughterhouses in the United States in seven years.[i] The congressional ban on the horse slaughtering for meat was lifted in 2011, but companies have not come close to opening facilities utilized for such purposes until now. Valley Meat Co. of Roswell, New Mexico and Responsible Transportation of Sigourney, Iowa received USDA permits in June to begin horse-slaughtering operations in their respective states.[ii] Valley Meat was prepared to open its doors this week, but was forced to wait when U.S. District Judge Christina Armijo issued a restraining order temporarily preventing both companies from opening their doors.[iii] The restraining order was issued as part of a case initiated by the Humane Society of the United States and other groups in opposition.[iv]

Those supporting horse slaughtering largely build their arguments by looking at the number of horses transported each year to Canada or Mexico to be slaughtered. In 2012, the total number of horses being sent to these countries for slaughter was estimated to be 123,807.[v] Slaughter supporters point to the cruel treatment horses experience in these border countries where there are no guidelines regarding how these horses lives come to an end, as well as the great cost incurred in shipping horses these long distances for them to ultimately meet the same fate.[vi]

Those opposed to horse slaughtering point out that not only is it an inherently inhumane and cruel practice, but also an expensive operation. They suggest millions of tax dollars would be necessary for the FDA to conduct horse slaughter inspections and such money would be diverted away from food safety programs currently in place to protect Americans, to enable a practice that 80% of the American public opposes.[vii] Those in opposition find hope in a bill being considered in the House, the Safeguard American Food Exports (“SAFE”) Act, which would prohibit the slaughter of horses for human consumption in the U.S. and their export for that purpose abroad.[viii] This bill, sponsored by Representative Patrick Meehan (PA), was assigned to the House Agriculture committee on March 12, 2013, which will consider it before possibly sending it on to the House or Senate as a whole.[ix]

Individuals passionate about this issue are anxious about the case brought by the Humane Society progresses and whether horse slaughtering will begin in America once again. An answer will likely come soon, as another hearing in the case took place on Monday, August 5th.[x]
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[i] Judge Blocks Planned Horse Slaughter at Two Plants, WashingtonTimes.com (Aug. 2, 2013), http://www.washingtontimes.com/news/2013/aug/2/judge-blocks-planned-horse-slaughter-2-plants/ (last visited Aug. 5, 2013).
[ii] Id.
[iii] Id.
[iv] Id.
[v] Horse Slaughter Statistics, Animal Welfare Institute, https://awionline.org/content/horse-slaughter-statistics(last visited Aug. 5, 2013).
[vi] AVMA Position on Safe Act, AVMA.org, https://www.avma.org/Advocacy/National/Documents/IB_Horse_Slaughter_17April2013.pdf (last visited Aug. 5, 2013).
[vii] The Facts on Horse Slaughter, The Humane Society of the United States, http://www.humanesociety.org/issues/horse_slaughter/facts/facts_horse_slaughter.html#owner (last visited Aug. 5, 2013).
[viii] Banning the Slaughter of Horses for Human Consumption, Popvox.com, https://www.popvox.com/bills/us/113/hr1094 (last visited Aug. 5, 2013).
[ix] Id.
[x] Judge Blocks Planned Horse Slaughter at Two Plants, WashingtonTimes.com (Aug. 2, 2013), http://www.washingtontimes.com/news/2013/aug/2/judge-blocks-planned-horse-slaughter-2-plants/ (last visited Aug. 5, 2013).