TAILIEUCHUNG - Gale Encyclopedia Of American Law 3Rd Edition Volume 8 P49

Gale Encyclopedia of American Law Volume 8 P49 fully illuminates today's leading cases, major statutes, legal terms and concepts, notable persons involved with the law, important documents and more. Legal issues are fully discussed in easy-to-understand language, including such high-profile topics as the Americans with Disabilities Act, capital punishment, domestic violence, gay and lesbian rights, physician-assisted suicide and thousands more. | 468 RYLANDS V. FLETCHER the judges thought that the rule did not apply to personal injuries. At first . courts generally did not apply the Rylands doctrine. Curiously a number of cases spurning the rule rejected it in the broad form stated by Justice Blackburn ignoring or overlooking the fact that the final formulation by Lord Cairns was narrower. Much of the earlier hostility to the rule was probably due to the strength of the fault ethic and to a desire to protect emerging industries. In the early twenty-first century a majority of . jurisdictions accept the rule in name or in fact. In comparison to the English decisions however . cases have been slightly less liberal in applying the rule. Even where Rylands v. Fletcher is expressly rejected or narrowly applied the same result can be reached by actions for absolute nuisance or trespass. As of 2009 state and federal courts have cited the case more than 500 times. FURTHER READINGS Claus C. Conrad. 1998. Oregon s Development of Absolute Liability under the Rylands Doctrine A Case Study. Washington University Journal of Urban and Contemporary Law 53 winter 171-200. Kionka Edward. 2005. Torts in a Nutshell. 3rd. Ed. St. Paul Minn. West. Shugerman Jed Handelman. 2000. The Floodgates of Strict Liability Bursting Reservoirs and the Adoption of Fletcher v. Rylands in the Gilded Age. Yale Law Journal 110 November 333. GALE ENCYCLOPEDIA OF AMERICAN LAW 3rd Edition S CORPORATION A type of corporation that is taxed under subchapter S of the INTERNAL REVENUE CODE 26 . 1 et seq. . An S corporation differs from a regular corporation in that it is not a separate taxable entity under the Internal Revenue Code. This means that the S corporation does not pay taxes on its net income. Instead the net profits or losses of the corporation pass through to its owners. It must conform to a state s laws that specify how a corporation should be formed. At minimum articles of incorporation should be filed with the secretary of

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