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Articles 241 - 247 of 247
Full-Text Articles in Law
Book Review, Michael E. Tigar
Assessing The Distributional Effects Of Income Tax Revision: Some Lessons From Incidence Analysis, Michael J. Graetz
Assessing The Distributional Effects Of Income Tax Revision: Some Lessons From Incidence Analysis, Michael J. Graetz
Faculty Scholarship
In recent years public attention to issues of tax equity has increased dramatically. The testimony in January 1969 of outgoing Secretary of the Treasury Joseph Barr that 154 individuals who had adjusted gross incomes of more than $200,000 in 1966 paid no federal income tax intensified public awareness and concern about the equity of the tax system. Tax reform has remained a central issue of public policy.
At the same time, scholars working in the tax field have refined their methods of analyzing the impact on individuals and classes of individuals of tax laws and tax changes. Theoretical advances in …
Contracts (1965), Frederick M. Hart
Contracts (1965), Frederick M. Hart
Faculty Scholarship
§6.1. General. The most important development of the decade in contract law has been the gradual acceptance of the Uniform Commercial Code. Now, as over forty states have adopted the Code, another significant task is being undertaken: a revision of the Restatement of Contracts. A hurried reading of the first hundred-odd sections prompts a few general and tentative observations.
Contracts (1964), Frederick M. Hart
Contracts (1964), Frederick M. Hart
Faculty Scholarship
§6.1. Covenants not to compete. In the 1961 ANNUAL SURVEY, attention was called to the large number of cases involving covenants not to compete.1 In that year most of the litigation pitted employer against employee.2 During the 1964 SURVEY year two cases in which the buyer of a business attempted to enforce a covenant not to compete are worth noting. A third case,a decided in 1962, is also included as it provides the necessary background for one of this year's decisions.
Contracts (1963), Frederick M. Hart
Contracts (1963), Frederick M. Hart
Faculty Scholarship
§4.1. Introduction. None of the contract cases decided during the 1963 Survey year requires extensive comment. This conclusion probably reflects an approval of the manner in which the Supreme .Judicial Court handled the many issues presented by litigants. In reviewing a year's judicial production, it is easier to get excited about a decision that one disapproves. One trend is worthy of note. From the cases discussed in this and other chapters, it is apparent that the Court is becoming more sophisticated in its understanding and use of the Uniform Commercial Code.
Contracts (1962), Frederick M. Hart
Contracts (1962), Frederick M. Hart
Faculty Scholarship
§4.1. Introduction. The 1961 Annual Suroey of American Law pointed to the Uniform Commercial Code as the most significant development in the law of contracts during recent years. This statute, with its many provisions affecting the rules of offer and acceptance, consideration, unconscionable agreements and other aspects of the contractual relationship, will undoubtedly have a substantial effect upon traditional contract concepts. At the very least, there has been a shift from the Willistonian rigidity to Llewellynian flexibility in contracts involving the sale of personal property. Furthermore, with the natural tendency of some courts to reason by analogy and apply the …
Contracts (1961), Frederick M. Hart
Contracts (1961), Frederick M. Hart
Faculty Scholarship
§4.1. Introduction. It has often been argued that certainty is desirable, if indeed not necessary, in that branch of the law which adjusts rights in commercial disputes. Entrepreneurs have the responsibility of weighing business risks, but, as far as possible, they should be relieved of the danger that their commercial judgments may be frustrated by some novel legal decision. There is another attractive attribute of certainty which appeals to some students of jurisprudence - it has a tendency to decrease litigation. Where the law clearly defines rights and liabilities, the commercial community can adjust its actions accordingly and disputes may …