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Substantive Retroactive Remedial Tax Legislation And The Statute Of Limitations, Michigan Law Review
Substantive Retroactive Remedial Tax Legislation And The Statute Of Limitations, Michigan Law Review
Michigan Law Review
Since 1953, Congress has enacted at least forty-eight retroactive amendments to the revenue laws, thirty-nine of which have provided for substantive remedial change. While nine of these thirty-nine amendments have contained specific provisions for extending the limitations period, sixteen have retroactively amended substantive law applicable to years normally barred by the statute of limitations but have not contained a provision extending the limitations period. The question is thus raised whether a provision, silent as to its procedural effect, implicitly repeals or modifies the applicable statute of limitations on claims for refunds brought under the retroactive change in the law.
Radiation Injuries: Statute Of Limitations Inadequacies In Tort Cases, Samuel D. Estep, Thomas W. Van Dyke
Radiation Injuries: Statute Of Limitations Inadequacies In Tort Cases, Samuel D. Estep, Thomas W. Van Dyke
Michigan Law Review
Some injuries from overexposure to radiation may manifest themselves within existing statutory limitations periods, at least under some liberal ( or loose) judicial interpretations. Many injurious manifestations, however, will not arise for a great many years after exposure; it is the thesis of this article that some new legislative solutions must be adopted. Limiting the right to sue to the existing time periods as construed by many courts will be manifestly unfair to plaintiffs. A blanket, unconditional extension of the time period to as much as thirty years for all cases regardless of the local rule as to when the …
Statute Of Limitations In Malpractice Actions, Ernest A. Cieslinski
Statute Of Limitations In Malpractice Actions, Ernest A. Cieslinski
Cleveland State Law Review
The ill-treated patient has sought redress for medical malpractice by actions that sound in tort, in contract, or in fraud. As with other actions, the underlying policy of "peace and repose" of all statutes of limitations dictates that these actions be timely. In Ohio, for example, the time limit for an action for malpractice is one year.