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Full-Text Articles in Law

Taxing Emotional Distress Recoveries: Does Murphy Show The Way?, Kaushal P. Mahaseth Jan 2007

Taxing Emotional Distress Recoveries: Does Murphy Show The Way?, Kaushal P. Mahaseth

LLM Theses and Essays

The taxability of recoveries of damages on account of emotional distress remains a complicated issue under the American federal income tax law. Recent developments due to a controversial decision by the D.C. Circuit Court of Appeals have further added fuel to this debate. Even if one were to argue the justifications of exempting such recoveries from income taxation, courts do not appear to be the very appropriate kind of forum. Congress can, and in fact does tax such recoveries and the constitutional basis of such power can hardly be doubted. As a result, appropriate changes in the statute only can …


Punitive Damages In Ancient Roman And Contemporary American Tort Law, Esther Julia Sonntag Jan 1996

Punitive Damages In Ancient Roman And Contemporary American Tort Law, Esther Julia Sonntag

LLM Theses and Essays

Both ancient Roman and contemporary American tort law recognize a type of damages that, instead of compensating the plaintiff for harm suffered, punishes the wrongdoer. In American law, courts can award two distinct amounts of money: compensatory damages for the plaintiff’s loss, and punitive damages as punishment and deterrence. Ancient Roman law had more extreme forms of remedies. In both legal systems there has been a trend to restrict punitive damages over time. The United States made efforts in the 1980s to place caps on punitive damages, which were referred to as “relics of the past,” and enhance requirements for …


Job Security: Protecting At-Will Employees With Good Cause Legislation, Mayumi Yokoyama Jan 1995

Job Security: Protecting At-Will Employees With Good Cause Legislation, Mayumi Yokoyama

LLM Theses and Essays

Recent decades have witnessed significant developments in employment termination law in the United States. In particular, the long-standing “at-will” doctrine, under which employers can fire employees for good, bad, or no reason at all, has experienced great erosion and wide variations in law from state to state. There has been a movement of statutory and common law restrictions limiting an employer’s freedom to terminate at will, which reflects the increasing consciousness of job security by society and workers. This paper analyzes the problem of job security by tracing the origin of the at-will doctrine to 19th century principles favoring economic …


Protection Of Shipowners’ Liability Under United States Law And Marine Insurance Practice, Izak Stephanus Fourie Jan 1987

Protection Of Shipowners’ Liability Under United States Law And Marine Insurance Practice, Izak Stephanus Fourie

LLM Theses and Essays

Shipowners are exposed to a variety of risks that are, to a large extent, unique to maritime business. Because of factors like the recent increase in the size and value of ships, increase in marine traffic, enactment of legislation imposing new liabilities, and the tendency of courts to make huge awards to personal injury and death claims, shipowners are exposed to potential losses or claims worth millions of dollars in the event of disaster. These heavy risks led to the establishment of the marine insurance industry, as well as the enactment of legislation that limits shipowners’ liability. This legislation was …


The Proper Law Of Business Torts, Georg H. Kutschelis Jan 1972

The Proper Law Of Business Torts, Georg H. Kutschelis

LLM Theses and Essays

This paper's purpose is to define as clearly as possible the law that best fits business torts which bring into play two or more systems of law. The definition of "tort" being another field in which scholarly activity has not led to a consensus, and the qualification of "business tort" considerably adding to the vagueness of the subject, it is sufficient here to state that the thrust of this analysis is on choice-of-law problems. But in order to test the resulting rule or method cases will be selected both from the frequent tort cases arising out of accidents and from …