Restrictive covenants in physicians' contracts: disfavored, but legal

Article Abstract:

Clinics drafting physicians' employment contracts should exercise particular care with restrictive covenants so as to make them enforceable by the courts. Since such covenants are governed by state law, a choice-of-law clause should be used. The restraint imposed must be one the courts are likely to find reasonable. The courts have generally found that professional medical practices are protectable interests, but chances are always increased when the contract states that the employee has access to confidential records.

Physicians, Medical professions, Employment, Labor contracts, Real covenants

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Equal protection is given new terrain; Connecticut high court's holding that equal protection applies to a selective treatment claim opens new territory in land use law

Article Abstract:

The article discusses the Connecticut Supreme Court's 1999 ruling in Thomas v. City of West Haven, the first case to hold that a repeated denial of a property owners' rezoning request was a constitutional violation of the equal protection clause. The author claims that the case goes beyond previous applications of the equal protection clause to land use disputes and that it shows courts will not necessarily defer to local governments.

Connecticut, Cases, Equality before the law, Equal protection, Zoning law

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Amortizing intangibles simplified: a uniform period now applies to most purchased intangibles, including intellectual property and covenants not to compete

Article Abstract:

IRC section 197 resolves many of the problems with purchased intangible assets amortization because it establishes a uniform 15-year amortization period for most purchased intangible assets. The section was added in the Revenue Reconciliation Act of 1993 to address problems raised in Newark Morning Ledger v. United States. However, the simplicity does cancel taxpayers' ability to match amortization periods with assets' useful lives.

Accounting and auditing, Intangible property, Intangible assets, Amortization

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