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State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein

Scholarly Works

The first part of this Article, State Income Taxation of Multiurisdictional Corporations: Reflections on Mobil, Exxon, and H A 5076, did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARC0 and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a continuing if quixotic effort …

Affirmative Duty And Constitutional Tort, Michael L. Wells, Thomas A. Eaton

Scholarly Works

The Constitution ordinarily places only negative restrictions on government and does not require affirmative acts to assist individuals. The statutory vehicle for most constitutional tort litigation, 42 U.S.C. section 1983, echoes this constitutional principle. It extends liability to "[e]very person who ... [under color of state law] subjects, or causes to be subjected, any ... person" to the deprivation of federal rights, and makes no provision for a duty on governmental defendants to stop others from harming the plaintiff.

For some courts this principle disposes of affirmative duty claims forthwith. A noteworthy example is the recent seventh circuit case Bowers …

Causation In Constitutional Torts, Thomas A. Eaton

Scholarly Works

The issue of causation is fundamental to every constitutional tort action. Money damages are not recoverable unless the defendant is found to have caused the plaintiff to be deprived of a constitutional right and that deprivation is the cause of some harm. In several recent decisions the Supreme Court has seized upon the language of causation as a means of restricting constitutional tort liability. In Monell v. Department of Social Services, for example, the Court based its rejection of respondeat superior on the implicit meaning of the term "causes." The concept of causation in a constitutional tort context thus requires …

Duties And Powers Respecting Foreign Crimes, Daniel H. Derby

Scholarly Works

No abstract provided.