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The article explains why operating as an S corporation, a pass-through entity whose shareholders are subject to personal income tax based on the income of the corporation, still remains the wiser choice, while individual rates have gone up. It discusses the Medicare tax exclusion for material participation, the double taxation disadvantage, and the risk of double taxation of corporate income involving the sale of a business.

• Congenital vascular anomalies of the great vessels causing marked tracheoesophageal compression are rare. Notable symptoms usually manifest in the neonatal period and include stridor, repeated cyanotic attacks, recurrent pneumonia, and dysphagia. Although the diagnosis can often be made from barium swallow studies, the preoperative examination should nevertheless include an endoscopy. This is essential if the degree of tracheomalacia is to be adequately assessed and other tracheobronchial abnormalities are to be identified. Possible airway problems can then be anticipated, thus minimizing postoperative respiratory difficulties.(Arch Otolaryngol 1984;110:82-87)

• We describe the technique of endoscopic diagnosis and endoscopic surgical repair used in the management of supraglottic interarytenoid laryngeal clefts in 11 children seen between 1981 and 1988 at the Hospital for Sick Children, London, England. Six of the children had primary type I clefts that required endoscopic repair. The symptoms included inspiratory stridor, choking during eating, and aspiration. Five of the children had previous transcervical repair of type II clefts that had partial breakdown in the interarytenoid area causing symptoms of aspiration, which required secondary repair endoscopically. All the patients had successful microlaryngoscopic closure; in two children, however, the breakdown of the repair necessitated repeated endoscopic correction. The only complication occurred in a case of postoperative supraglottitis, which was successfully managed with intubation and antibiotics. We conclude that endoscopic repair is a useful and reliable technique and an elegant alternative to the open transcervical approach for the closure of supraglottic laryngeal clefts.(Arch Otolaryngol Head Neck Surg. 1991;117:273-278)

The anomaly of posterior laryngeal cleft and the more extensive laryngotracheoesophageal cleft is extremely rare. Twenty-one cases of cleft larynx are reviewed. A new, simpler clinically oriented classification of the clefts is proposed, and the difficulty in establishing the precise diagnosis is stressed. Stridor is the commonest presenting symptom in type 1 clefts, and aspiration on feeding, recurrent pneumonia, and abnormalities of cry suggest type 2 clefts. Type 3 clefts present with severe aspiration cyanosis and incipient cardiorespiratory failure. Aspiration reflux and persistent stridor are extremely common postoperative problems and are responsible for the delays in decannulation in spite of apparently successful operative closure of the clefts.

After carefully excluding cases which for various reasons were not entirely reliable, a series of cases of strabismus were found to show an absolute central scotoma in the amblyopic eye. The Lloyd stereo-campimeter was used for the visual field tests (obtaining fixation with the better eye), with a special test object. Visual acuity in the neighborhood of 6/22 was typical of these amblyopic eyes.

Since the slitlamp has not been generally used for ophthalmoscopy, a modification which will render such employment of the instrument simpler and more satisfactory is suggested. From the Research Department of the Brooklyn Eye and Ear Hospital. Presented before the Ophthalmological Section, New York Academy of Medicine, May 16, 1932.

A carefully controlled study of 143 cases of glaucoma simplex is made. Graphs of scotoma area are shown with graphs of tension and visual acuity. When the presented technic is used, the scotoma graphs show more minute variations of the condition than by other means. A special study of diurnal changes in scotoma area is shown together with evidence of the influence of morning coffee. Early morning studies of patients, the subjects of glaucoma, are advocated. Read before the Section on Ophthalmology, New York Academy of Medicine, on November 19, 1934.

A simple method of getting records of fields as taken on the campimeter is here described. The various dimensions and normal averages accepted by different authors are given in tabular form. A table of tangent values of angles from 1 minute to 60 degrees is appended.