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Articles 1 - 2 of 2
Full-Text Articles in Law
How To Negotiate A Sales Contract, James J. White
How To Negotiate A Sales Contract, James J. White
Articles
A. Introduction 1. In my experience, lawyers begin negotiating only after the business people have decided upon the description and quality of the product, the time of delivery, and the mode and amount of payment. The lawyers are left with the pathological problems - who gets what in case of trouble. 2. Most of those pathological problems relate to the seller's responsibility if the product does not conform to the contract or otherwise fails to please the buyer. These failures can cause economic loss to the buyer, economic loss to a remote purchaser, or personal injury or property damage to …
Taxation Of Damages After Schleier - Where Are We And Where Do We Go From Here?, Douglas A. Kahn
Taxation Of Damages After Schleier - Where Are We And Where Do We Go From Here?, Douglas A. Kahn
Articles
This article will examine the reasoning of the Schleier decision and speculate as to how taxation of pre-1996 damages will likely apply in light of Schleier. First, the article will set forth a very brief history of the judicial and administrative constructions of the statutory exclusion, and explore tax policy justifications for providing an exclusion from gross income for certain damages. These latter two items (set forth in Parts II and III of this article) are areas that have been extensively addressed previously by several commentators, including the author of this article.' The reason for exploring tax policy issues is …