Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 5 of 5

Full-Text Articles in Law

Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford Dec 1989

Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford

Hugh J. Ault

No abstract provided.


Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1989

Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1991 Supplement to Federal Income Taxation of Partnerships and S Corporations, by McDaniel, Ault, McMahon, and Simmons. Westbury, N.Y.: Foundation Press, 1991; 1992 Supplement to Federal Income Taxation of Partnerships and S Corporations, by McDaniel, Ault, McMahon, and Simmons. Westbury, N.Y.: Foundation Press, 1992.


Uniformity And Efficiency In The Uniform Commercial Code: A Partial Research Agenda, F. Knippenberg, William Woodward Dec 1989

Uniformity And Efficiency In The Uniform Commercial Code: A Partial Research Agenda, F. Knippenberg, William Woodward

F. Stephen Knippenberg

No abstract provided.


The Option Contract: Irrevocable Not Irrejectable, Michael J. Cozzillio Dec 1989

The Option Contract: Irrevocable Not Irrejectable, Michael J. Cozzillio

Michael J. Cozzillio

This Article briefly examines the traditional contract principles governing offer and acceptance, particularly the various means to terminate an offer. It also explores the special circumstances governing option contracts and similar mechanisms utilized to transform a revocable offer into an irrevocable one. Further, this Article reviews Restatement (Second) Section 37 and case law that addresses the question of whether a rejection should terminate an irrevocable offer. It explains why the view articulated by section 37 and its decisional predicates are untenable. Finally, this Article presents an alternative to section 37 that reflects logical compliance with established contract formation principles, while …


Problematic Relations: Franchising And The Law Of Incomplete Contracts, Gillian K. Hadfield Dec 1989

Problematic Relations: Franchising And The Law Of Incomplete Contracts, Gillian K. Hadfield

Gillian K Hadfield

This paper explores an alternative approach to the analysis of franchise contracts which takes seriously their unavoidable incompleteness. The point of departure is the fundamental insight of relational contracting theory, namely that when a contract is embedded within an identifiable relationship, such as the franchise relationship, contractual obligations are often modified, supplemented or completely supplanted by the norms of the ongoing relation. Thus far, the explication of this insight has been along largely theoretical lines. My objective in this article is to further develop the theoretical analysis of the importance of relational elements in order to fashion operational guidelines for …