Curing cancerphobia phobia: reasonableness redefined

Article Abstract:

The disparate tests for cancerphobia that have been used in emotional distress tort cases should be replaced with a substantial probability test to provide a clear standard for when such claims will be allowed. Some courts such as the California Supreme Court in Potter v. Firestone Tire & Rubber Co. have applied an objective more-likely-than-not test, and other courts have looked to physical manifestations of the illness. A limit needs to be placed on such claims, and the substantial probability test provides an appropriate hurdle.

Nosophobia

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Section 419A safe harbors subject to reasonableness standard

Article Abstract:

The Tax Court determined that there is no automatic entitlement to the safe harbor limits of IRC section 419(c)(5)(B) in Square D Co. v. Commissioner. The court also held that the section 419A(c)(2) reserve provision is only satisfied if there is an accumulation of assets funding the welfare benefit plan for retirees. Additionally, the court upheld IRS regulations covering situations where employers' taxable years differ from fund years.

Tax deductions, Tax shelters

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Stress is on the house

Article Abstract:

The 1999 California Supreme Court case of Erlich v. Menezes is discussed, and it allowed economic damages to a couple who discovered major construction defects in their new house, reversing an earlier award of mental distress damages. The court cited traditional contract principles.

United States, Housing, Dwellings, Maintenance and repair

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