Law Commons^™

The Disgorgement Interest In Contract Law, Melvin A. Eisenberg

Melvin A. Eisenberg

Restatement Second of Contracts provided that contract law serves to protect one or more of three interests: the expectation interest, the reliance interest, and the restitution interest. There is, however a fourth interest that contract law should and does protect: the disgorgement interest, which is the promisee's interest in requiring the promisor to disgorge a gain that was made possible by the promisor's breach, but did not consist of a benefit conferred on the promisor by the promisee. It is not clear why Restatement Second excluded the disgorgement interest. Perhaps the drafters believed that this position was compelled by positive …

A Comment On Unification, Grayson M.P. Mccouch

Grayson McCouch

This Article discusses recent proposals aimed at unifying the law of wills and nonprobate transfers. The author notes that default rules of construction present the strongest case for unification, but contends that distinctions between wills and nonprobate transfers remain important in the areas of formalities and restrictions affecting third-party rights. The author concludes that the policy goal should be to allow wills and nonprobate transfers to operate smoothly as complementary methods of deathtime wealth transmission.

Instrumentalist And Holmesian Voices In The Rhetoric Of Reapportionment: The Opinions Of Justices Brennan And Frankfurter In Baker V. Carr, Carlo A. Pedrioli

Carlo A. Pedrioli

In his autobiography, Chief Justice Earl Warren described Baker v.Carr as “the most important case of [his] tenure on the Court.” Following Brown v. Board of Education by eight years, Baker was the second “blockbuster” case of the Warren Court. Warren felt that, if the progeny of Baker had preceded Brown, Brown would have been unnecessary.

As with other major Supreme Court cases, Baker featured rhetoric from highly influential justices, two of whom in this case were Justice William Brennan and Justice Felix Frankfurter. Justice Brennan would write the groundbreaking opinion for the Court that would be part of “the …

Table Annexed To Article: The Decline Of Virginia’S Voting Strength In Congress, Peter J. Aschenbrenner

Peter J. Aschenbrenner

The voting strength of the original thirteen states declined as new states entered the Union and population moved west. OCL tables the changes in Virginia’s congressional delegation. The information backgrounds Sen. Calhoun’s speech (March 4, 1850) against the Compromise of 1850.

The Decline Of Virginia’S Voting Strength In Congress, Peter J. Aschenbrenner

Peter J. Aschenbrenner

The voting strength of the original thirteen states declined as new states entered the Union and population moved west. OCL tables the changes in Virginia’s congressional delegation. The information backgrounds Sen. Calhoun’s speech (March 4, 1850) against the Compromise of 1850.

Dispelling The Fog About Direct Taxation, James Campbell

James Campbell

A full interpretation of capitation taxes in their historical context is here used as the key to a fresh understanding of the nature and practice of apportioned direct taxation under the Constitution. Contrary to common misconceptions, it appears that none of the key elements of the Federal powers of direct taxation – capitations, other direct taxes, and apportionment – are of uncertain meaning, or no longer of any relevance because of the abolition of slavery. Evidence for these conclusions is drawn from historical studies of taxation, records of the Constitutional Convention, Federal and state tax statutes of the period, contemporaneous …

Some Thoughts On "The Economic Loss Rule" And Apportionment, Oscar S. Gray

Oscar S. Gray

This paper illustrates the process of comments upon and revisions to Restatement drafts, based on successive drafts of the proposed Restatement Third of Torts: Liability for Economic Loss.

Some Thoughts On "The Economic Loss Rule" And Apportionment, Oscar S. Gray

Oscar S. Gray

This paper illustrates the process of comments upon and revisions to Restatement drafts, based on successive drafts of the proposed Restatement Third of Torts: Liability for Economic Loss.

I Want A Refund: The Inadequate Opinion Of Northwest Energetic Services, Llc V. California Franchise Tax Board, Nathanael Cho

Nathanael Cho

The California Franchise Tax Board has received numerous claims for refunds from LLCs based on two cases that found a levy charged to LLCs registered in California unconstitutional because it was not fairly apportioned. The California Court of Appeal in Northwest Energetic Services, LLC v. California Franchise Tax Board held that the levy required by section 17942 of the California Revenue and Taxation Code violated the Commerce Clause and was therefore unconstitutional. In making its decision, the Appellate Court focused on the levy’s reference to “total income,” which the Appellate Court determined was income “wherever earned, and without apportionment according …

Webster Plus One: Solving The "Impossible" Apportionment Debate, Mark M. Bell

Mark M Bell

Apportionment issues inevitably arise decennially. Consistent with historical trends, the debates concerning the upcoming 2010 apportionment have already begun to intensify. Deciding which apportionment method to use has generated intense debates among some of the most prominent figures in the Nation’s history. Most scholars believe that there is constitutional tension between two fundamental apportionment constraints: apportioning proportionally and representatively. It has been universally accepted that it is “impossible to satisfy both criteria.” In order to satisfy both criteria, an apportionment method must both, maintain quota, and avoid paradoxes. I postulate a new method, the “Webster Plus One” approach, that stands …

Webster Plus One: Solving The "Impossible" Apportionment Debate, Mark M. Bell

Mark M Bell

Apportionment issues inevitably arise decennially. Consistent with historical trends, the debates concerning the upcoming 2010 apportionment have already begun to intensify. Deciding which apportionment method to use has generated intense debates among some of the most prominent figures in the Nation’s history. Most scholars believe that there is constitutional tension between two fundamental apportionment constraints: apportioning proportionally and representatively. It has been universally accepted that it is “impossible to satisfy both criteria.” In order to satisfy both criteria, an apportionment method must both, maintain quota, and avoid paradoxes. I postulate a new method, the “Webster Plus One” approach, that stands …

Reforming The State Corporate Income Tax: A Market State Approach To The Sourcing Of Services, John A. Swain

John A Swain

The state corporate income tax is about to undergo its most serious re-examination in over 50 years. The National Conference of Commissioners on Uniform State Laws has initiated a review of the Uniform Division of Income for Tax Purposes Act (UDITPA), which either has been adopted by most states or has been used as a model for similar statutes. UDIPTA employs a three-factor formula to apportion the income of multistate businesses. The property and payroll factors reflect the contribution of the production states, while the sales factor is intended to reflect the contribution of the market states. A weakness of …

Causal Apportionment: A Reply To The Critics, Mario Rizzo

Mario Rizzo

This article follows-up on the theory of apportionment by relative causal contribution developed in the Columbia Law Review. It is an answer to criticism by statisticians.

Causal Apportionment In The Law Of Torts, Mario Rizzo

Mario Rizzo

This article presents a theory and a technology of damage apportionment (in cases of joint, concurrent or successive torts) based on relative causal contributions. While the theory is developed along the lines of strict liability, it is also applicable, mutatis mutandis, to a negligence framework.