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Restitution and unjust enrichment is the field of law relating to gains-based recovery. In contrast with damages (the law of compensation), restitution is a claim or remedy requiring a defendant to give up benefits wrongfully obtained.
State agencies promulgate rules and regulations (sometimes called administrative law) in the Register of Ohio, which are in turn codified in the Ohio Administrative Code (OAC). Ohio's legal system is based on common law , which is interpreted by case law through the decisions of the Supreme Court, District Courts of Appeals, and trial courts ...
Justice Thomas wrote the decision of the Court which reversed the Court of Appeals. He wrote that excluded discharged debt is an "item of income", [4] which passes through to shareholders and increases their basis in an S corporation's stock and that pass-through is performed before the reduction of an S corporation's tax attributes. He wrote ...
Jan. 25—LIMA — A Lima woman charged with profiting to the tune of more than $20,000 through the use of credit cards owned by another person pleaded guilty Thursday in Allen County Common Pleas ...
In the tax law of the United States the claim of right doctrine causes a taxpayer to recognize income if they receive the income even though they do not have a fixed right to the income. For the income to qualify as being received there must be a receipt of cash or property that ordinarily constitutes income rather than loans or gifts or ...
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A subsequent remedial measure is an improvement, repair, or safety measure made after an injury has occurred. FRE 407 [dead link ] prohibits the admission of evidence of subsequent remedial measures to show defendant's (1) negligence; (2) culpable conduct; (3) a defect in defendant's product; (4) defect in the design of defendant's product; or (5) the need for a warning or instruction.
Under the common law, such evidence was at one time considered hearsay - a statement made out of court being introduced to prove the truth of the statement - and was not admissible except to rebut the testimony of an opposing expert witness. There were four ways to introduce such evidence: [citation needed]