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Full-Text Articles in Law
Remapping The Charitable Deduction, David Pozen
Remapping The Charitable Deduction, David Pozen
Faculty Scholarship
If charity begins at home, scholarship on the charitable deduction has stayed at home. In the vast legal literature, few authors have engaged the distinction between charitable contributions that are meant to be used within the United States and charitable contributions that are meant to be used abroad. Yet these two types of contributions are treated very differently in the Code and raise very different policy issues. As Americans' giving patterns and the U.S. nonprofit sector grow increasingly international, the distinction will only become more salient.
This Article offers the first exploration of how theories of the charitable deduction apply …
Taking Future Claims Seriously: Future Claims And Successor Liability In Bankruptcy, Frederick Tung
Taking Future Claims Seriously: Future Claims And Successor Liability In Bankruptcy, Frederick Tung
Faculty Scholarship
Treatment of contingent tort liabilities when a business is sold presents a particular challenge for corporate and bankruptcy law. In this article, I focus on the precarious position of future tort claimants-those who may be harmed by a manufacturer's defective product after the manufacturer has sold its business and disappeared. By the time the future claimant's injury occurs, she may be left with no means of recovery. While the article focuses primarily on the bankruptcy sale context, a discussion of the nonbankruptcy context provides important background.
In the article, I make two claims. First, I address recent proposals suggesting that …