Law School

Contract law (2022): Remedies - Penal damages / Contract law - A quasi-contract

10 May 2022

Contributed by Lukas

Penal damages are liquidated damages which exceed reasonable compensatory damages, making them invalid under common law. While liquidated damage claus...

Tort law (2022): Negligence: Negligent entrustment + Malpractice

09 May 2022

Contributed by Lukas

Negligent entrustment is a cause of action in United States tort law which arises where one party ("the entrustor") is held liable for negligence beca...

Taxation in the US: Taxing and Spending Clause (Part Three)

06 May 2022

Contributed by Lukas

Uniformity Clause. The final phrase of the Taxing and Spending Clause stipulates: but all Duties, Imposts and Excises shall be uniform throughout the ...

Property law (2022): Conveyancing: Mortgage (Part One)

05 May 2022

Contributed by Lukas

A mortgage is a legal instrument of the common law which is used to create a security interest in real property held by a lender as a security for a d...

Criminal law (2022): Crimes against the person: Murder (Part Two)

04 May 2022

Contributed by Lukas

Victim. All jurisdictions require that the victim be a natural person; that is, a human being who was still alive before being murdered. In other word...

Contract law (2022): Remedies - Liquidated damages + Rescission

03 May 2022

Contributed by Lukas

Liquidated damages, also referred to as liquidated and ascertained damages (LADs), are damages whose amount the parties designate during the formation...

Tort law (2022): Negligence: Negligent infliction of emotional distress + Negligence in employment

02 May 2022

Contributed by Lukas

The tort of negligent infliction of emotional distress (NIED) is a controversial cause of action, which is available in nearly all U.S. states but is ...

Taxation in the US: Taxing and Spending Clause (Part Two)

29 Apr 2022

Contributed by Lukas

General Welfare Clause to pay the Debts and provide for the common Defense and general Welfare of the United States; Of all the limitations upon the p...

Property law (2022): Conveyancing: Deeds registration + Estoppel by deed + Quitclaim deed

28 Apr 2022

Contributed by Lukas

Property Deeds registration is a land management system whereby all important instruments which relate to the common law title to parcels of land are ...

Criminal law (2022): Crimes against the person: Murder (Part One)

27 Apr 2022

Contributed by Lukas

Murder is the unlawful killing of another human without justification or valid excuse, especially the unlawful killing of another human with malice af...

Contract law (2022): Remedies - Specific performance

26 Apr 2022

Contributed by Lukas

Specific performance is an equitable remedy in the law of contract, whereby a court issues an order requiring a party to perform a specific act, such ...

Tort law (2022): Negligence

25 Apr 2022

Contributed by Lukas

Negligence (Latin, negligentia) is a failure to exercise appropriate and/or ethical ruled care expected to be exercised amongst specified circumstance...

Taxation in the US: Taxing and Spending Clause (Part One)

22 Apr 2022

Contributed by Lukas

The Taxing and Spending Clause (which contains provisions known as the General Welfare Clause and the Uniformity Clause), Article 1, Section 8, Clause...

Property law (2022): Conveyancing: Torrens title

21 Apr 2022

Contributed by Lukas

Torrens title is a land registration and land transfer system, in which a state creates and maintains a register of land holdings, which serves as the...

Criminal law (2022): Crimes against the person: Corporate manslaughter + Mayhem

20 Apr 2022

Contributed by Lukas

Corporate manslaughter is a crime in several jurisdictions, including England and Wales and Hong Kong. It enables a corporation to be punished and cen...

Contract law (2022): Remedies - judicial relief

19 Apr 2022

Contributed by Lukas

A legal remedy, also referred to as judicial relief or a judicial remedy, is the means with which a court of law, usually in the exercise of civil law...

Tort law (2022): Dignitary Tort: Breach of promise

18 Apr 2022

Contributed by Lukas

Breach of promise is a common law tort, abolished in many jurisdictions. It was also called breach of contract to marry, and the remedy awarded was kn...

Taxation in the US: The history of taxation (Part 2)

15 Apr 2022

Contributed by Lukas

Development of the modern income tax. Congress re-adopted the income tax in 1913, levying a 1% tax on net personal incomes above $3,000, with a 6% sur...

Property law (2022): Conveyancing

14 Apr 2022

Contributed by Lukas

In law, conveyancing is the transfer of legal title to (of) real property from one person to another, or the granting of an encumbrance such as a mort...

Criminal law (2022): Crimes against the person: Manslaughter

13 Apr 2022

Contributed by Lukas

Manslaughter is a common law legal term for homicide considered by law as less culpable than murder. The distinction between murder and manslaughter i...

Contract law (2022): Breach of contract: Efficient breach

12 Apr 2022

Contributed by Lukas

In legal theory, particularly in law and economics, efficient breach is a voluntary breach of contract and payment of damages by a party who concludes...

Tort law (2022): Dignitary Tort: Seduction

11 Apr 2022

Contributed by Lukas

The tort of seduction was a civil wrong or tort in common law legal systems, and still exists in some jurisdictions. Originally, it allowed an unmarri...

Taxation in the US: The history of taxation (Part 1)

08 Apr 2022

Contributed by Lukas

The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Re...

Property law (2022): Estates in land: Real estate + Land tenure

07 Apr 2022

Contributed by Lukas

Real estate is property consisting of land and the buildings on it, along with its natural resources such as crops, minerals or water; immovable prope...

Criminal law (2022): Crimes against the person: Intimidation + kidnapping

06 Apr 2022

Contributed by Lukas

Intimidation (also called cowing) is intentional behavior that would cause a person of reasonable apprehension to fear injury or harm. It is not neces...

Contract law (2022): Breach of contract: Fundamental breach

05 Apr 2022

Contributed by Lukas

Fundamental breach of contract, is a controversial concept within the common law of contract. The doctrine was, in particular, nurtured by Lord Dennin...

Tort law (2022): Dignitary Tort: Malicious prosecution + Criminal conversation

04 Apr 2022

Contributed by Lukas

At common law, criminal conversation, often abbreviated as crim. con., is a tort arising from adultery. "Conversation" is an old euphemism for sexual ...

Taxation in the US: Internal Revenue Service (IRS) tax forms (Part Three)

01 Apr 2022

Contributed by Lukas

Variants for Form 1099. As of 2020, several versions of Form 1099 are used, depending on the nature of the income transaction: 1099-A: Acquisition or ...

Property law (2022): Estates in land: Property law in the United States

31 Mar 2022

Contributed by Lukas

Property law in the United States is the area of law that governs the various forms of ownership in real property (land and buildings) and personal pr...

Criminal law (2022): Crimes against the person: Homicide

30 Mar 2022

Contributed by Lukas

Homicide is an act of a person killing another person. A homicide requires only a volitional act that causes the death of another, and thus a homicide...

Contract law (2022): Breach of contract: Deviation

29 Mar 2022

Contributed by Lukas

The doctrine of deviation is a particular aspect of contracts of carriage of goods by sea. A deviation is a departure from the "agreed route" or the "...

Tort law (2022): Dignitary Tort: Alienation of affections

28 Mar 2022

Contributed by Lukas

Malicious prosecution is a common law intentional tort. Like the tort of abuse of process, its elements include (1) intentionally (and maliciously) in...

Taxation in the US: Internal Revenue Service (IRS) tax forms (Part Two)

25 Mar 2022

Contributed by Lukas

The Form 1040NR, U.S. Nonresident Alien Income Tax Return, and its shorter version Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Alie...

Property law (2022): Estates in land: Condominium

24 Mar 2022

Contributed by Lukas

A condominium (or condo for short) is a building structure divided into several units that are each separately owned, surrounded by common areas that ...

Criminal law (2022): Crimes against the person: Harassment

23 Mar 2022

Contributed by Lukas

Harassment covers a wide range of behaviors of an offensive nature. It is commonly understood as behavior that demeans, humiliates or embarrasses a pe...

Contract law (2022): Breach of contract: Anticipatory breach + Exclusion clause + Cover

22 Mar 2022

Contributed by Lukas

Cover is a term used in the law of contracts to describe a remedy available to a buyer who has received an anticipatory repudiation of a contract for ...

Tort law (2022): Dignitary Tort: Intrusion on Seclusion + Breach of confidence + Abuse of process

21 Mar 2022

Contributed by Lukas

Intrusion on seclusion is one of the four privacy torts created under U.S. common law. Intrusion on seclusion is commonly thought to be the bread-and-...

Taxation in the US: Internal Revenue Service (IRS) tax forms (Part One)

18 Mar 2022

Contributed by Lukas

Internal Revenue Service (IRS) tax forms are forms used for taxpayers and tax-exempt organizations to report financial information to the Internal Rev...

Property law (2022): Estates in land: Leasehold estate

17 Mar 2022

Contributed by Lukas

A condominium (or condo for short) is a building structure divided into several units that are each separately owned, surrounded by common areas that ...

Criminal law (2022): Crimes against the person: False imprisonment

16 Mar 2022

Contributed by Lukas

False imprisonment or unlawful imprisonment occurs when a person intentionally restricts another person’s movement within any area without legal aut...

Contract law (2022): Breach of contract (Part two)

15 Mar 2022

Contributed by Lukas

Types of breach. Contracts often use wording other than repudiatory breach to describe a type of breach of contract. These contractual terms include m...

Tort law (2022): Dignitary Tort: Invasion of privacy (Part Two)

14 Mar 2022

Contributed by Lukas

Overview. There are two types of expectations of privacy: Subjective expectation of privacy: a certain individual's opinion that a certain location or...

Taxation in the US: Internal Revenue Service (Part Three)

11 Mar 2022

Contributed by Lukas

Tax collection statistics. Collections before refunds by type of return, fiscal year 2010.   Individual income tax (49.9%).   Empl...

Property law (2022): Estates in land: Leasehold estate

10 Mar 2022

Contributed by Lukas

A leasehold estate is an ownership of a temporary right to hold land or property in which a lessee or a tenant holds rights of real property by some f...

Criminal law (2022): Crimes against the person: Criminal negligence

09 Mar 2022

Contributed by Lukas

In criminal law, criminal negligence is a surrogate mens rea (Latin for "guilty mind") required to constitute a conventional as opposed to strict liab...

Contract law (2022): Breach of contract (Part One)

08 Mar 2022

Contributed by Lukas

Breach of contract is a legal cause of action and a type of civil wrong, in which a binding agreement or bargained-for exchange is not honored by one ...

Tort law: Dignitary Tort: Defamation: Invasion of privacy

07 Mar 2022

Contributed by Lukas

Expectation of privacy is a legal test which is crucial in defining the scope of the applicability of the privacy protections of the Fourth Amendment ...

Taxation in the US: Internal Revenue Service (Part Two)

04 Mar 2022

Contributed by Lukas

History of the IRS name. As early as the year 1918, the Bureau of Internal Revenue began using the name "Internal Revenue Service" on at least one tax...

Property law (2022): Estates in land: Concurrent estate or co-tenancy

03 Mar 2022

Contributed by Lukas

In property law, a concurrent estate or co-tenancy is any of various ways in which property is owned by more than one person at a time. If more than o...

Criminal law (2022): Crimes against the person: Battery

02 Mar 2022

Contributed by Lukas

Battery is a criminal offense involving unlawful physical contact, distinct from assault which is the act of creating apprehension of such contact. Ba...

Contract law (2022): Rights of third parties: Third-party beneficiary

01 Mar 2022

Contributed by Lukas

A third-party beneficiary, in the law of contracts, is a person who may have the right to sue on a contract, despite not having originally been an act...

Tort law: Dignitary Tort: Defamation: False Light

28 Feb 2022

Contributed by Lukas

In US law, false light is a tort concerning privacy that is similar to the tort of defamation. The privacy laws in the United States include a non-pub...

Taxation in the US: Internal Revenue Service (Part One)

25 Feb 2022

Contributed by Lukas

The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting taxes and admi...

Property Law: Future Interest

24 Feb 2022

Contributed by Lukas

In property law and real estate, a future interest is a legal right to property ownership that does not include the right to present possession or enj...

Criminal law (2022): Crimes against the person: Assault

23 Feb 2022

Contributed by Lukas

An assault is the act of inflicting physical harm or unwanted physical contact upon a person or, in some specific legal definitions, a threat or attem...

Contract law (2022): Rights of third parties: Delegation + Novation

22 Feb 2022

Contributed by Lukas

In contract law and administrative law, delegation (Latin intercessio) is the act of giving another person the responsibility of carrying out the perf...

Tort law: Dignitary tort: Defamation (Part 3)

21 Feb 2022

Contributed by Lukas

Internationally. Article 17 of the United Nations International Covenant on Civil and Political Rights states 1. No one shall be subjected to arbitrar...

Taxation in the US: Payroll tax (Federal Insurance Contributions Act (FICA)) Part 2

18 Feb 2022

Contributed by Lukas

Some aliens on temporary work assignment. When a person temporarily works outside their country of origin, the person may be covered under two differe...

Property law (2022): Estates in land: Fee tail + Life estate

17 Feb 2022

Contributed by Lukas

In English common law, fee tail or entail is a form of trust established by deed or settlement which restricts the sale or inheritance of an estate in...

Criminal law (2022): Crimes against the person

16 Feb 2022

Contributed by Lukas

In criminal law, the term offense against the person or crime against the person usually refers to a crime which is committed by direct physical harm ...

Contract law (2022): Rights of third parties: Assignment

15 Feb 2022

Contributed by Lukas

An assignment is a legal term used in the context of the law of contract and of property. In both instances, assignment is the process whereby a perso...

Tort law: Dignitary tort: Defamation (Part 2)

14 Feb 2022

Contributed by Lukas

Defenses. Even if a statement is defamatory, there are circumstances in which such statements are permissible in law. Truth. Proving adverse public ch...

Taxation in the US: Payroll tax (Federal Insurance Contributions Act (FICA))

11 Feb 2022

Contributed by Lukas

The Federal Insurance Contributions Act (FICA) is a United States federal payroll (or employment) contribution directed towards both employees and emp...

Property law (2022): Estates in land: Fee simple

10 Feb 2022

Contributed by Lukas

In English law, a fee simple or fee simple absolute is an estate in land, a form of freehold ownership. A "fee" is a vested, inheritable, present poss...

Criminal law (2022): Inchoate offense: Incitement + Solicitation

09 Feb 2022

Contributed by Lukas

In criminal law, incitement is the encouragement of another person to commit a crime. Depending on the jurisdiction, some or all types of incitement m...

Contract law (2022): Rights of third parties: Privity of contract

08 Feb 2022

Contributed by Lukas

The doctrine of privity of contract is a common law principle which provides that a contract cannot confer rights or impose obligations upon any perso...

Tort law: Dignitary tort: Defamation (Part 1)

07 Feb 2022

Contributed by Lukas

Defamation (also known as calumny, vilification, libel, slander, or traducement) is the oral or written communication of a false statement about anoth...

Taxation in the US: Income tax (Part 5)

04 Feb 2022

Contributed by Lukas

Modern interpretation of the power to tax incomes. The modern interpretation of the Sixteenth Amendment taxation power can be found in Commissioner v ...

Property law (2022): Estates in land: Allodial title

03 Feb 2022

Contributed by Lukas

Allodial title constitutes ownership of real property (land, buildings, and fixtures) that is independent of any superior landlord. Allodial title is ...

Criminal law (2022): Inchoate offense: Conspiracy

02 Feb 2022

Contributed by Lukas

In criminal law, a conspiracy is an agreement between two or more persons to commit a crime at some time in the future. Criminal law in some countries...

Contract law (2022): Excuses for non-performance: Unconscionability + Accord and satisfaction

01 Feb 2022

Contributed by Lukas

Unconscionability is a doctrine in contract law that describes terms that are so extremely unjust, or overwhelmingly one-sided in favor of the party w...

Tort law: Dignitary tort: Right of publicity

31 Jan 2022

Contributed by Lukas

A dignitary tort is a type of intentional tort where the cause of action is being subjected to certain kinds of indignities. Historically, this catego...

Taxation in the US: Income tax (Part 4)

28 Jan 2022

Contributed by Lukas

History. Constitutional. Article 1, Section 8, Clause 1 of the United States Constitution (the "Taxing and Spending Clause"), specifies Congress's pow...

Property law (2022): Acquisition: Alienation and Estate in land

27 Jan 2022

Contributed by Lukas

In property law, alienation is the voluntary act of an owner of some property to dispose of the property, while alienability, or being alienable, is t...

Criminal law (2022): Inchoate offense: Attempt

26 Jan 2022

Contributed by Lukas

An attempt to commit a crime occurs if a criminal has an intent to commit a crime and takes a substantial step toward completing the crime, but for re...

Contract law (2022): Excuses for non-performance: Impracticability + Illegal agreement + Clean hands

25 Jan 2022

Contributed by Lukas

The doctrine of impracticability in the common law of contracts excuses performance of a duty, where the said duty has become unfeasibly difficult or ...

Tort law (2022): Property torts: Trover (Part II)

24 Jan 2022

Contributed by Lukas

Trover cases in the United States. Trover is the name of the action which lay, at common law, for the recovery of damages for the conversion of person...

Taxation in the US: Income tax (Part 3) Tax returns

21 Jan 2022

Contributed by Lukas

Tax collection and examinations Tax returns Individuals (with income above a minimum level), corporations, partnerships, estates, and trusts must file...

Property law (2022): Acquisition: License

20 Jan 2022

Contributed by Lukas

A license is an official permission or permit to do, use, or own something (as well as the document of that permission or permit). A license is grante...

Criminal law (2022): Inchoate offense

19 Jan 2022

Contributed by Lukas

An inchoate offense, preliminary crime, inchoate crime or incomplete crime is a crime of preparing for or seeking to commit another crime. The most co...

Contract law (2022): Excuses for non-performance: Impossibility + Frustration of purpose

18 Jan 2022

Contributed by Lukas

In contract law, impossibility is an excuse for the nonperformance of duties under a contract, based on a change in circumstances (or the discovery of...

Tort law (2022): Property torts: Trover

17 Jan 2022

Contributed by Lukas

Trover (/ˈtroʊvər/) is a form of lawsuit in common-law countries for recovery of damages for wrongful taking of personal property. Trover belongs t...

Taxation in the US: Income tax (Part 2) Taxable income

14 Jan 2022

Contributed by Lukas

Taxable income. Income tax is imposed as a tax rate times taxable income. Taxable income is defined as gross income less allowable deductions. Taxable...

Property law (2022): Acquisition: Bailment

13 Jan 2022

Contributed by Lukas

Bailment is a legal relationship in common law, where the owner transfers physical possession of personal property ("chattel") for a time, but retains...

Criminal law (2022): Severity of offense: Misdemeanor + Summary offense (or petty offense)

12 Jan 2022

Contributed by Lukas

A misdemeanor is any "lesser" criminal act in some common law legal systems. Misdemeanors are generally punished less severely than more serious felon...

Contract law (2022): Excuses for non-performance: Misrepresentation

11 Jan 2022

Contributed by Lukas

In common law jurisdictions, a misrepresentation is an untrue or misleading  statement of fact made during negotiations by one party to another, ...

Tort law (2022): Property torts: Replevin (claim and delivery)

10 Jan 2022

Contributed by Lukas

Replevin or claim and delivery (sometimes called revendication) is a legal remedy, which enables a person to recover personal property taken wrongfull...

Taxation in the US: Income tax

07 Jan 2022

Contributed by Lukas

Income taxes in the United States are imposed by the federal government, and most states. The income taxes are determined by applying a tax rate, whic...

Property law (2022): Acquisition: Treasure trove

06 Jan 2022

Contributed by Lukas

A treasure trove is an amount of money or coin, gold, silver, plate, or bullion found hidden underground or in places such as cellars or attics, where...

Criminal law (2022): Severity of offense: Felony

05 Jan 2022

Contributed by Lukas

A felony is traditionally considered a crime of high seriousness, whereas a misdemeanor is regarded as less serious. The term "felony" originated from...

Contract law (2022): Excuses for non-performance: Mistake

04 Jan 2022

Contributed by Lukas

In contract law, a mistake is an erroneous belief, at contracting, that certain facts are true. It can be argued as a defense, and if raised successfu...

Tort law (2022): Property torts: Detinue

03 Jan 2022

Contributed by Lukas

In tort law, detinue is an action to recover for the wrongful taking of personal property. It is initiated by an individual who claims to have a great...

Taxation in the US: Generation-skipping transfer tax

31 Dec 2021

Contributed by Lukas

The U.S. generation-skipping transfer tax (the "GST tax") imposes a tax on both outright gifts and transfers in trust to or for the benefit of unrelat...

Property law (2022): Acquisition: Lost, mislaid, and abandoned property

30 Dec 2021

Contributed by Lukas

Lost, mislaid, and abandoned property are categories of the common law of property which deals with personal property or chattel which has left the po...

Criminal law (2022): Scope of criminal liability: Vicarious liability

29 Dec 2021

Contributed by Lukas

Under criminal law, a principal is any actor who is primarily responsible for a criminal offense. Such an actor is distinguished from others who may a...

Contract law (2022): Contract interpretation: Integration clause + Contra proferentem

28 Dec 2021

Contributed by Lukas

 In contract law, an integration clause, merger clause, (sometimes, particularly in the United Kingdom, referred to as an entire agreement clause...

Tort law (2022): Property torts: Copyright infringement

27 Dec 2021

Contributed by Lukas

Copyright infringement (at times referred to as piracy) is the use of works protected by copyright without permission for a usage where such permissio...

Taxation in the US: Gift tax

24 Dec 2021

Contributed by Lukas

A gift tax is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal Revenue Service says that a g...

Property law (2022): Acquisition: Accession

23 Dec 2021

Contributed by Lukas

Accession has different definitions depending upon its application. In property law, it is a mode of acquiring property that involves the addition of ...

Criminal law (2022): Scope of criminal liability: Corporate liability

22 Dec 2021

Contributed by Lukas

Corporate liability, also referred to as liability of legal persons, determines the extent to which a company as a legal person can be held liable for...