Law School

Tort law. In tort law, strict liability is the imposition of liability on a party without a finding of fault (such as negligence or tortious intent). The claimant need only prove that the tort occurred, and that the defendant was responsible. The law imputes strict liability to situations it considers to be inherently dangerous. It discourages reckless behavior and needless loss by forcing potenti...

In addition to federal income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, often based on state income tax calculations. Forty-two states and many localities in the United States impose an income tax on individuals. Eight states impose no state income tax, and a ninth, New Hampshire, imposes an individ...

A partition is a term used in the law of real property to describe an act, by a court order or otherwise, to divide up a concurrent estate into separate portions representing the proportionate interests of the owners of property. It is sometimes described as a forced sale. Under the common law, any owner of property who owns an undivided concurrent interest in land can seek such a division. In som...

Indecent exposure is the deliberate public exposure by a person of a portion of their body in a manner contrary to local standards of appropriate behavior. Laws and social attitudes regarding indecent exposure vary significantly in different countries. It ranges from outright prohibition of the exposure of any body parts other than the hands or face to prohibition of exposure of certain body parts...

The Hague Conference on Private International Law (HCCH) is an intergovernmental organization in the area of private international law (also known as conflict of laws), that administers several international conventions, protocols and soft law instruments. The Hague Conference was first convened by Tobias Asser in 1893 in The Hague. In 1911, Asser received the Nobel Prize for Peace for his work in...

The attractive nuisance doctrine applies to the law of torts in some jurisdictions. It states that a landowner may be held liable for injuries to children trespassing on the land if the injury is caused by an object on the land that is likely to attract children. The doctrine is designed to protect children who are unable to appreciate the risk posed by the object, by imposing a liability on the l...

Alternative tax bases (AMT, states). An alternative minimum tax (AMT) is imposed at the federal level on a somewhat modified version of taxable income. The tax applies to individuals and corporations. The tax base is adjusted gross income reduced by a fixed deduction that varies by taxpayer filing status. Itemized deductions of individuals are limited to home mortgage interest, charitable contribu...

A fixture, as a legal concept, means any physical property that is permanently attached (fixed) to real property (usually land). Property not affixed to real property is considered chattel property. Fixtures are treated as a part of real property, particularly in the case of a security interest. A classic example of a fixture is a building, which, in the absence of language to the contrary in a co...

An obscenity is any utterance or act that strongly offends the prevalent morality of the time. It is derived from the Latin obscēnus, obscaenus, "boding ill; disgusting; indecent", of uncertain etymology. The word can be used to indicate strong moral repugnance and outrage, in expressions such as "obscene profits" and "the obscenity of war". As a legal term, it usually refers to graphic depictions...

In private international law, the public policy doctrine or ordre public ("public order") concerns the body of principles that underpin the operation of legal systems in each state. This addresses the social, moral and economic values that tie a society together: values that vary in different cultures and change over time. Law regulates behavior either to reinforce existing social expectations or...

In the USA, the rescue doctrine of the law of torts holds that if a tortfeasor creates a circumstance that places the tort victim in danger, the tortfeasor is liable not only for the harm caused to the victim, but also the harm caused to any person injured in an effort to rescue that victim. This doctrine was originally promulgated by Benjamin N Cardozo in the 1921 case, Wagner v International Rai...

Income tax. Taxes based on income are imposed at the federal, most state, and some local levels within the United States. The tax systems within each jurisdiction may define taxable income separately. Many states refer to some extent to federal concepts for determining taxable income. History of the income tax. The first Income tax in the United States was implemented with the Revenue Act of 1861...

An equitable servitude is a term used in the law of real property to describe a nonpossessory interest in land that operates much like a covenant running with the land. In England and Wales the term is defunct and in Scotland it has very long been a sub-type of the Scottish legal version of servitudes, which are what English law calls easements. However covenants and equitable servitudes in most o...

Fornication is generally consensual sexual intercourse between two people not married to each other. When one or more of the partners having consensual sexual intercourse is married to another person, it is called adultery. Nonetheless, John Calvin viewed adultery to be any sexual act that is outside the divine model for sexual intercourse, which includes fornication. For many people, the term car...

Conflict of laws in the United States is the field of procedural law dealing with choice of law rules when a legal action implicates the substantive laws of more than one jurisdiction and a court must determine which law is most appropriate to resolve the action. In the United States, the rules governing these matters have diverged from the traditional rules applied internationally. The outcome of...

Restitutio ad integrum, or restitutio in integrum, is a Latin term that means "restoration to original condition". It is one of the primary guiding principles behind the awarding of damages in common law negligence claims. In European patent law, it also refers to a means of redress available to an applicant or patentee who has failed to meet a time limit despite exercising all due care. In ancien...

The United States of America has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts, as well as various fees. In 2010, taxes collected by federal, state, and municipal governments amounted to 24.8% of GDP. In the OECD, only Chile and Mexico are taxed le...

Easement by prescription: Easements by prescription, also called prescriptive easements, are implied easements granted after the dominant estate has used the property in a hostile, continuous and open manner for a statutorily prescribed number of years. Prescriptive easements differ from adverse possession by not requiring exclusivity. Once they become legally binding, easements by prescription ho...

Adultery (from Latin adulterium) is extramarital sex that is considered objectionable on social, religious, moral, or legal grounds. Although the sexual activities that constitute adultery vary, as well as the social, religious, and legal consequences, the concept exists in many cultures and is similar in Christianity, Judaism and Islam. Adultery is viewed by many jurisdictions as offensive to pub...

Choice of law is a procedural stage in the litigation of a case involving the conflict of laws when it is necessary to reconcile the differences between the laws of different legal jurisdictions, such as sovereign states, federated states (as in the US), or provinces. The outcome of this process is potentially to require the courts of one jurisdiction to apply the law of a different jurisdiction i...

Res ipsa loquitur (Latin: "the thing speaks for itself") is a doctrine in the Anglo-American common law and Roman-Dutch law that says in a tort or civil lawsuit a court can infer negligence from the very nature of an accident or injury in the absence of direct evidence on how any defendant behaved. Although modern formulations differ by jurisdiction, Anglo-American common law originally stated tha...

Undermining Reconstruction state governments. After the American Civil War, the United States government established Reconstruction era governments in the states of the former Confederacy that included black and carpetbagger representatives. The loss of political power by the formerly dominant white supremacists led to resentment, protest, and the formation of paramilitaries and parallel governmen...

An easement is a nonpossessory right to use and/or enter onto the real property of another without possessing it. It is "best typified in the right of way which one landowner, A, may enjoy over the land of another, B". An easement is a property right and type of incorporeal property in itself at common law in most jurisdictions. An easement is similar to real covenants and equitable servitudes. In...

Sex and the law deals with the regulation by law of human sexual activity. Sex laws vary from one place or jurisdiction to another, and have varied over time, and unlawful sexual acts are also called sex crimes. Some laws regarding sexual activity are intended to protect one or all participants, while others are intended to proscribe behavior that has been defined as a crime. For example, a law ma...

In conflict of laws, renvoi (from the French, meaning "send back" or "to return unopened") is a subset of the choice of law rules and it may be applied whenever a forum court is directed to consider the law of another state. The procedure for conflict cases. 1. The court must first decide whether it has the jurisdiction to hear the case (which will involve addressing the question of whether the pl...