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Articles

Legislation

United States Supreme Court

1994

Articles 1 - 2 of 2

Full-Text Articles in Law

Divergent Strategies: Union Organizing And Alternative Dispute Resolution, Theodore J. St. Antoine Jan 1994

Divergent Strategies: Union Organizing And Alternative Dispute Resolution, Theodore J. St. Antoine

Articles

The Commission on the Future of Worker-Management Relations, the so-called "Dunlop Commission," is focusing on three principal subjects: (1) union organizing, (2) worker participation in management decision making, and (3) alternative dispute resolution (ADR). I am going to concentrate on the last, but first I would like to say a few words about union organizing. After all, unionization and collective bargaining - and for that matter, worker participation as well - can fairly be viewed as special forms of alternative dispute resolution.


Taxation Of Punitive Damages Obtained In A Personal Injury Claim, Douglas A. Kahn Jan 1994

Taxation Of Punitive Damages Obtained In A Personal Injury Claim, Douglas A. Kahn

Articles

The author explains that in recent court opinions and commentaries concerning whether punitive damages are taxable, considerable weight has been given to a negative inference that appears to lurk in a 1989 amendment to the relevant code provision, section 104(a)(2). To the contrary, he argues, the legislative history of that amendment and the form that the bill had when it was reported out of the Conference Committee establish beyond doubt that no such inference is warranted.