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Trespassing Children: A Study In Expanding Liability, R. Neal Batson
Trespassing Children: A Study In Expanding Liability, R. Neal Batson
Vanderbilt Law Review
When confronted with a case involving a child plaintiff, attorneys and the courts should recognize that the doctrine of attractive nuisance is only one of several theories on which the plaintiff may proceed against a landowner. The status of a plaintiff should first be determined. If the child is a trespasser, then either the constant trespasser theory, the known trespasser theory, or the doctrine of attractive nuisance may be applicable. It is possible, however, that the court may reject any one or all of these theories and decide the particular case under the general negligence principles of foreseeability of harm …
Real Property Depreciation Recapture: An Ineffectual Reform Of The Tax Laws, Charles S. Franklin
Real Property Depreciation Recapture: An Ineffectual Reform Of The Tax Laws, Charles S. Franklin
Vanderbilt Law Review
This note stems from a belief that an asymmetrical body of tax laws is a challenge to the legal profession which, by training, experience and tradition, is well situated to spur and guide reform. It is my intention to outline the story of but one section of the Internal Revenue Code: why it was proposed, what it sought to do, how it underwent modification by an unsympathetic congressional committee, and how it was finally enacted as a superficial compromise with the underlying asymmetry of our tax laws. In short, what follows is an appended bar in the organ theme entitled …