Law Commons^™

Explaining The American Norm Against Litigation, Shawn J. Bayern

Scholarly Publications

In the United States, a social norm discourages people from vindicating at least some of their rights in court. However, if courts are an instrument of justice and of sound public policy-for instance, if they provide fair compensation for injured parties and efficient incentives for potential injurers-then a norm against using courts is puzzling.

This Comment explores and evaluates explanations for the norm against litigation; the Comment's goal is to provide a plausible account of the norm. As such, the Comment is largely descriptive. However, normative implications may follow from my exploration; for instance, to the extent that an explanation …

Beyond The Little Dutch Boy: An Argument For Structural Change In Tax Deduction Classification, Jeffrey H. Kahn

Scholarly Publications

One of the most active disputes in tax law today is the question of the proper tax consequences for a successful plaintiff, a portion of whose taxable damage award is paid to his or her attorney pursuant to a contingent fee arrangement. At issue is whether the plaintiff is taxable on the portion of the award that is payable to the attorney. One aspect of this problem was resolved prospectively by the adoption of the American Jobs Creation Act of 2004, but the problem continues to exist in other areas. The United States Supreme Court resolved a split in the …