Law Commons^™

Complexity And Simplicity In Law: A Review Essay (Cass R. Sunstein, Simpler 2013)), David M. Driesen

David M Driesen

This essay discusses Cass Sunstein’s book, Simpler, in order to advance our understanding of the concepts of complex and simple law. Many writers identify complexity with uncertainty and high cost. This essay argues that complexity bears no fixed relationship to costs or benefits. It also shows that complexity’s relationship to uncertainty is so ambiguous that it is profitable to treat complexity and uncertainty as separate concepts. It develops useful separate concepts of legal and compliance complexity that will aid efforts to simplify law, like the one Sunstein claims to have embarked upon. It also argues that complexity is a hallmark …

New York's Law Of Tax Malpractice Damages: Balanced Or Biased?, Jacob L. Todres

Jacob L. Todres

In this article Professor Todres focuses on two common elements of damages often incurred by plaintiffs who are the victims of negligently rendered incorrect tax advice—additional, avoidable taxes, and interest on underpaid taxes. Both of these types of damages appear not to be recoverable under current New York law that traces its roots to Alpert v. Shea Gould Climenko and Casey, 160 A.D.2d 67, 559 N.Y.S.2d 312 (1st Dept. 1990).

As to the non-recovery of additional taxes that could have been avoided with correct advice, Professor Todres argues that current New York law is incorrect. It is based upon Alpert, …