Robert Kovsky, Attorney-at-Law

Recent projects

... )  War Tax Resistance, an Exercise of Religious Freedom — Lawsuit against the I.R.S.
... )  Civil Litigation in Support of Technological Innovation
... )  Feelings, Forms and Freedom: new constructions in technology and personality


Background.

B.S.E.E., MIT, 1968, Tau Beta Pi.
M.A., Physics/Materials Science, UC Berkeley, 1971.
J.D., UC Berkeley, 1974; Chairman, Moot Court Board.

Member, California State Bar.
Admitted to appear before the Ninth Circuit Court of Appeals.


War Tax Resistance, an Exercise of Religious Freedom:
Lawsuit against the I.R.S.

Elizabeth F. Boardman, a lifelong pacifist and Quaker, is suing the Commissioner of Internal Revenue (the IRS) for attempted suppression of her religious practice of war tax resistance. The lawsuit is based on the Free Exercise Clause of the First Amendment to the United States Constitution, which prohibits government action hostile to religion, and on the Religious Freedom Restoration Act of 1993, which prohibits the federal government from unnecessarily burdening a religious practice.

A hearing before the Ninth Circuit Court of Appeals is scheduled for March 10, 2015 in Courtroom 4 of the San Francisco Courthouse.


District Court Proceedings

... )  Complaint filed March 13, 2012:

Elizabeth F. Boardman v. Commissioner of Internal Revenue, United States District Court, Eastern District of California, 2:12-cv-00639 MCE GGH. (.pdf file, 242 kB)

... )  Memorandum in Support of Motion to Dismiss filed by Defendant United States (Commissioner of Internal Revenue) on June 29, 2012. (.pdf file, 279 kB)

... )  Memorandum in Opposition to Motion to Dismiss filed by Plaintiff Elizabeth Boardman on July 31, 2012. (.pdf file, 311 kB)

... )  United States' Reply in Support of its Motion to Dismiss filed by Defendant United States (Commissioner of Internal Revenue) on August 15, 2012. (.pdf file, 193 kB)

... )  Memorandum and Order dismissing the action, filed by the District Court on December 6, 2012. (.pdf file, 145 kB)


Proceedings in the Ninth Circuit Court of Appeals

... )  Appellant's Opening Brief, filed by Boardman in the Ninth Circuit Court of Appeals on May 8, 2013, docket number 13-15022. (.pdf file, 647 kB)

... )  Brief for the Appellee, filed by the Government in the Ninth Circuit Court of Appeals on July 3, 2013. (.pdf file, 377 kB)

... )  Appellant's Reply Brief, filed by Boardman in the Ninth Circuit Court of Appeals on August 15, 2013. (.pdf file, 274 kB)

... )  Letter to the Court filed by Boardman on July 7, 2014 concerning the decision in Burwell v. Hobby Lobby Stores, Inc. that was decided by the Supreme Court on June 30, 2014. (.pdf file, 831 kB)

... )  Letter to the Court re Hobby Lobby filed by the IRS on July 10, 2014. (.pdf file, 102 kB)


Please see also:

Peter J Reilly, "War Tax Resisters - Don't Call Them Frivolous" (1/06/2013) in Forbes.

Peter J Reilly, "Freedom Rider Asks To Give Peace A Chance - Peace Tax Fund Act Of 2013" (7/23/2013) in Forbes.

Peter J Reilly, "IRS Eases Up On War Tax Resisters" (8/21/2013) in Forbes.

... ) Additional information about the action.


Civil Litigation in Support of Technological Innovation

My professional employment has included drafting of appellate briefs and trial court memoranda submitted on behalf of technology developers who have been sued by Movie and TV Studios and who have been the targets of other adversarial actions because of alleged involvement with copyright infringement. Please see the website of the ( ... ) Rothken Law Firm for details of the cases. Please direct any inquiries about the litigation to Mr. Rothken.


Columbia Pictures Industries, Inc. et. al. v. Gary Fung and isoHunt Web Technologies, Inc.

Hearing before the Ninth Circuit Court of Appeals on May 6, 2011:

... ) Opening Brief on behalf of Gary Fung and isoHunt Web Technologies, Inc.

... ) Opposition Brief on behalf of plaintiffs Columbia Pictures Industries, Inc. et. al.

... ) Reply Brief on behalf of Gary Fung and isoHunt Web Technologies, Inc.

... ) Panel decision of the Court of Appeals (filed 3/21/13).

... ) Fung's petition for rehearing or rehearing en banc (filed 4/3/13).


Feelings, Forms and Freedom:
new constructions in technology and personality

"Feelings, Forms and Freedom" ( ... ) carries forward projects that were originally based in engineering and scientific research I undertook as a graduate student. The constructions have potential applications to legal problems, as discussed in an essay that suggests a new approach to problems of brains and human behavior, (...) "How to Solve Free-Will Puzzles and Overcome Limitations of Platonic Science" (2015 rev.), a .pdf file (1.9 MB). The essay is discussed on a separate (...) web page that is part of the Quad Nets Project, discussed below.

Publication of initial materials occurred in late 2012. As of January of 2015, new constructions are in development based on "pulse bursts" that specify forceful muscle-like twitches and "bursting devices" that generate and control pulse bursts.

The 2012 materials include the following:
Summary.  In proposed technological constructions, device models of brain parts generate "imagery" during operations. Corresponding "imagery" in psychological constructions refers to a person's conscious experiences. Psychological images include experiences referred to a person's own body, e.g., itching and balancing, experiences called "bodily feelings." Other images refer to material bodies other than the person's own body, such as shapes and colors, and are called "sensations of objects." Bodily feelings and sensations of objects have separate origins and different characters and generally co-exist while frequently overlapping and merging, e.g., when a person picks up and eats a bit of food or when a person uses a screwdriver. Other disparate kinds of imagery include images of "other persons" who presumptively have bodily feelings and sensations of objects much like my own.

New constructions juxtapose, combine, co-ordinate and organize images of various kinds. Technology and psychology develop together. An open class of matching operations includes operations that detect when two images are "the same," operations that detect which of two comparable images is larger and operations that detect shared characteristics and distinctions between images. "Actual imagery" of present bodily movements, feelings and sensations is compared with "control imagery" that defines goals, forms and laws. For example, suppose a racer is running towards the goal line during a competition: imagery of the goal line and of other runners is used to control the racer's movements, feelings and sensations that are aimed at the goal line, seeking to merge momentarily with it. A feeling of freedom accompanies the effort and motivates the racer. New constructions propose models for such movements, feelings, sensations and motivations.


Quad Nets Project. Psychological and technological constructions in Feelings, Forms and Freedom are closely related to previously presented technologies: Quad Nets and ( ... ) timing devices. The ( ... ) Quad Nets website presents the Quad Nets Project and related matters. All the technologies provide components for anticipated operational models of brains. The Quad Nets Project shows how designs for new devices lead to new principles of psychology. In contrast to "the modern scientific view" that is based on states, the Quad Nets Project and succeeding projects are based on action. In other words, designs for new devices embody action in contrast to computerized models that embody states. Proposals for brain models based on new technologies suggest alternative answers to longstanding questions about brains and freedom.


Email should be directed to the address shown in the adjoining image.


Copyright © 2015 Robert Kovsky


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