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Full-Text Articles in Law
Joint And Several Liability Minnesota Style, Michael K. Steenson
Joint And Several Liability Minnesota Style, Michael K. Steenson
Faculty Scholarship
This article examines the rule of joint and several liability as it was adopted, modified, and applied in Minnesota circa 1989. The article first examines the judicial origins and applications of the rule in Minnesota. It then analyzes the impact of the comparative negligence and fault legislation on the rule of joint and several liability, including the limitations imposed on the rule in 1978, 1986, and 1988. Finally, it makes some suggestions for interpreting joint and several liability legislation that are consistent with the legislative history of the legislation as well as with Minnesota Supreme Court decisions concerning aggregation under …
Tax Treatment Of Employment-Related Personal Injury Awards: The Need For Limits, J. Martin Burke, Michael K. Friel
Tax Treatment Of Employment-Related Personal Injury Awards: The Need For Limits, J. Martin Burke, Michael K. Friel
UF Law Faculty Publications
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has centered on the applicability of this Section to payments in settlement or other resolution of employment-related disputes arising out of an employment relationship and accompanied by charges of tortious conduct leveled at one or more of the parties. Part II reviews the origin of amounts received as damages on account of non-physical injuries. Part III analyzes the application of Section 104(a)(2) focusing on how courts have often blurred the distinction between what non-physical injuries are encompassed by the term “personal injury,” and whether a taxpayer …