Law School

Intrusion on seclusion is one of the four privacy torts created under U.S. common law. Intrusion on seclusion is commonly thought to be the bread-and-butter claim for an "invasion of privacy". Seclusion is defined as the state of being private and away from people. Elements. The elements of an intrusion on seclusion claim are: The defendant intentionally intruded upon the plaintiff's seclusion or private concerns. The intrusion would be highly offensive to a reasonable person. The intrusion caused the plaintiff anguish and suffering. There is no requirement that the defendant disclosed any facts about the plaintiff, as in a public disclosure claim. Liability attaches to the intrusion itself. Intent. Someone "commits an intentional intrusion only if he believes, or is substantially certain, that he lacks the necessary legal or personal permission to commit the intrusive act." For example, the Veterans Administration did not intrude on a patient's seclusion when it believed that it had the patient's consent to disclose his medical records. The intent element is subjective, based on what the defendant actually knew or believed about whether it had consent or legal permission, whereas the offensiveness element is judged under an objective standard, based on whether a reasonable person would consider the intrusion to be highly offensive. Seclusion. In order to intrude on someone's seclusion, the person must have a "legitimate expectation of privacy" in the physical place or personal affairs intruded upon. To be successful, a plaintiff "must show the defendant penetrated some zone of physical or sensory privacy" or "obtained unwanted access to data" in which the plaintiff had "an objectively reasonable expectation of seclusion or solitude in the place, conversation or data source." For example, a delicatessen employee told co-workers that she had a staph infection. The co-workers then informed their manager, who contacted the employee's doctor to determine if she actually had a staph infection, because employees in Arkansas with a communicable disease are forbidden from working in the food preparation industry. The employee with the staph infection sued her employer, the deli, for intruding on her private affairs. The court held that the deli manager had not intruded upon the worker's private affairs because the worker had made her staph infection public by telling her two co-workers about it. The court said: "When Fletcher learned that she had a staph infection, she informed two coworkers of her condition. Fletcher's revelation of private information to coworkers eliminated Fletcher's expectation of privacy by making what was formerly private a topic of office conversation." Offensiveness. In determining whether an intrusion is objectively "highly offensive," a court is supposed to examine "all the circumstances of an intrusion, including the motives or justification of the intruder." Websites' Data Collection. A website may commit a "highly offensive" act by collecting information from website visitors using "duplicitous tactics." A website that violates its own privacy policy does not automatically commit a highly offensive act. But the Third Circuit Court of Appeals has held that Viacom's data collection on the Nickelodeon website was highly offensive because the privacy policy may have deceptively caused parents to allow their young children to use Nick.com, thinking it was not collecting their personal information.

Internal Revenue Service (IRS) tax forms are forms used for taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service of the United States. They are used to report income, calculate taxes to be paid to the federal government, and disclose other information as required by the Internal Revenue Code (IRC). There are over 800 various forms and schedules. Other tax forms in the United States are filed with state and local governments. Individual forms. 1040. As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 , 1040A  and 1040EZ - see below for explanations of each) used for such returns. The first Form 1040 was published for use for the tax years 1913, 1914, and 1915. For 1916, Form 1040 was converted to an annual form (for example, updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households. As alternative delivery methods (CPA/Attorneys, internet forms) increased in popularity, the IRS sent fewer packets via mail. In 2009 this practice was discontinued. Income tax returns for individual calendar year taxpayers are due by April 15 of the next year, except when April 15 falls on a Saturday, Sunday, or a legal holiday. In those circumstances, the returns are due on the next business day. An automatic extension until Oct. 15 to file Form 1040 can be obtained by filing Form 4868. Form 1040 is two abbreviated pages, not including attachments. Prior to the 2018 tax year, it had been two full pages, again not counting attachments, but following the passage of the Tax Cuts and Jobs Act of 2017, the IRS dramatically shortened both pages. The current first page collects information about the taxpayer(s) and any dependents, and includes the signature line. The current second page includes information on income items and adjustments to income, and additionally calculates the allowable deductions and credits, tax due given the income figure, and applies funds already withheld from wages or estimated payments made towards the tax liability. Prior to 2018, information on income items and adjustments to income had been entered on the first page. The Presidential election campaign fund checkoff, which allows taxpayers to designate that the federal government give $3 of the tax it receives to the Presidential election campaign fund, is near the top of the first page on both pre- and post-2018 versions of Form 1040. Form 1040 has 20 attachments (up from 14 before 2018), called "schedules", which may need to be filed depending on the taxpayer:

A condominium (or condo for short) is a building structure divided into several units that are each separately owned, surrounded by common areas that are jointly owned. Residential condominiums are frequently constructed as apartment buildings, but there are also "detached condominiums", which look like single-family homes, but in which the yards (gardens), corridors, building exteriors, and streets as well as any recreational facilities (like a pool or pools, bowling alley, tennis courts, golf course, etc.), are jointly owned and maintained by a community association. Unlike apartments which are leased by their tenants, condominium units are owned outright. Additionally, the owners of the individual units also collectively own the common areas of the property, such as corridors/hallways, walkways, laundry rooms, etc., as well as common utilities and amenities, such as the HVAC system, elevators, and so on. Many shopping malls are industrial condominiums in which the individual retail and office spaces are owned by the businesses that occupy them while the common areas of the mall are collectively owned by all the business entities that own the individual spaces. The common areas, amenities, and utilities are managed collectively by the owners through their association, such as a homeowner association. Scholars have traced the earliest known use of the condominium form of tenure to a document from first-century Babylon. The word condominium originated in Latin. Etymology Condominium is an invented Latin word formed by adding the prefix con- ‘together’ to the word dominium ‘dominion, ownership’. Its meaning is therefore ‘joint dominion’ or ‘co-ownership’. Condominia (the Latin plural of condominium) originally referred to territories over which two or more sovereign powers shared joint sovereignty. This technique was frequently used to settle border disputes when multiple claimants could not agree on how to partition the disputed territory. For example, from 1818 to 1846, Oregon Country was a condominium over which both the United States and Great Britain shared joint sovereignty until the Oregon Treaty resolved the issue by splitting the territory along the 49th parallel and each country gaining sole sovereignty of one side.

False imprisonment or unlawful imprisonment occurs when a person intentionally restricts another person’s movement within any area without legal authority, justification, or the restrained person's permission. Actual physical restraint is not necessary for false imprisonment to occur. A false imprisonment claim may be made based upon private acts, or upon wrongful governmental detention. For detention by the police, proof of false imprisonment provides a basis to obtain a writ of habeas corpus. Under common law, false imprisonment is both a crime and a tort. Imprisonment. Within the context of false imprisonment, an imprisonment occurs when a person is restrained from moving from a location or bounded area, as a result of a wrongful intentional act, such as the use of force, threat, coercion, or abuse of authority. Detention that is not false imprisonment. Not all acts of involuntary detention amount to false imprisonment. An accidental detention will not support a claim of false imprisonment since false imprisonment requires an intentional act. The law may privilege a person to detain somebody else against their will. A legally authorized detention does not constitute false imprisonment. For example, if a parent or legal guardian of a child denies the child's request to leave their house, and prevents them from doing so, this would not ordinarily constitute false imprisonment. By country. United States. Under United States law, police officers have the right to detain individuals based on probable cause that a crime has been committed and the individual was involved, or based on reasonable suspicion that the individual has been, is, or is about to be engaged in a criminal activity. Elements. To prevail under a false imprisonment claim, a plaintiff must prove: 1. Willful detention in a bounded area 2. Without consent; and 3. Without authority of lawful arrest. (Restatement of the Law, Second, Torts)

Types of breach. Contracts often use wording other than repudiatory breach to describe a type of breach of contract. These contractual terms include material breach, fundamental breach, substantial breach, serious breach. These alternative wordings have no fixed meaning in law but are interpreted within the context of the contract that they are used. For that reason, the meaning of the different terms varies from case to case. Possible interpretations of their meaning include "repudiatory breach", and "serious breach, but not as serious as a repudiatory breach". Trivial breach. A trivial breach is one that does not meet the standard for designation as a material, serious or substantial breach. An Arizona Supreme Court decision in a 1990 commercial retail lease case noted that "the overwhelming majority of  jurisdictions... hold the landlord's right to terminate is not unlimited. We believe a court's decision to permit termination must be tempered by notions of equity and common sense. We thus hold a forfeiture for a trivial or immaterial breach of a commercial lease should not be enforced." In Rice (t/a The Garden Guardian) v Great Yarmouth Borough Council (2000), the UK Court of Appeal decided that a clause which provided that the contract could be terminated "if the contractor commits a breach of any of its obligations under the contract" should not be given its literal meaning: it was considered "contrary to business common sense" to allow any breach at all, however trivial, to create grounds for termination.

Overview. There are two types of expectations of privacy: Subjective expectation of privacy: a certain individual's opinion that a certain location or situation is private; varies greatly from person to person. Objective, legitimate, reasonable expectation of privacy: an expectation of privacy generally recognized by society and perhaps protected by law. Places where individuals expect privacy include residences, hotel rooms, or public places that have been provided by businesses or the public sector to ensure privacy, including public restrooms, private portions of jailhouses, or phone booths. This expectation extends against both physical and digital intrusions, and even cell tower geolocation data is protected. In general, one cannot have a reasonable expectation of privacy for things put into a public space. There are no privacy rights in garbage left for collection in a public place. Other examples include: pen registers that record the numbers dialed from particular telephones; conversations with others, though there could be a Sixth Amendment violation if the police send an individual to question a defendant who has already been formally charged; a person's physical characteristics, such as voice and handwriting; what is observed pursuant to aerial surveillance that is conducted in public navigable airspace not using equipment that unreasonably enhances the surveying government official's vision; anything in open fields (for example, a barn); smells that can be detected by the use of a drug-sniffing dog during a routine traffic stop, even if the government official did not have probable cause or reasonable suspicion to suspect that drugs were present in the defendant's vehicle; and paint scrapings on the outside of a vehicle. While a person may have a subjective expectation of privacy in his/her car, it is not always an objective one, unlike a person's home. Expectation of home privacy extends to thermal imaging. The expectation of privacy concept also applies civilly whereas the unreasonable violation of which may result in mental distress rather than incarceration. Civil privacy expects against: (1) intrusion upon seclusion or solitude, or into private affairs; (2) public disclosure of embarrassing private facts; (3) publicity which places a person in a false light in the public eye; and (4) appropriation of name or likeness.

Tax collection statistics. Collections before refunds by type of return, fiscal year 2010.   Individual income tax (49.9%).   Employment taxes (35.3%).   Corporate income taxes (11.9%).   Excise taxes (2.0%).   Estate taxes (0.7%).   Other (0.2%). For fiscal year 2009, the U.S. Congress appropriated spending of approximately $12.624 billions of "discretionary budget authority" to operate the Department of the Treasury, of which $11.522 billion was allocated to the IRS. The projected estimate of the budget for the IRS for fiscal year 2011 was $12.633 billion. By contrast, during Fiscal Year (FY) 2006, the IRS collected more than $2.2 trillion in tax (net of refunds), about 44 percent of which was attributable to the individual income tax. This is partially due to the nature of the individual income tax category, containing taxes collected from working class, small business, self-employed, and capital gains. The top 5% of income earners pay 38.284% of the federal tax collected. As of 2007, the agency estimates that the United States Treasury is owed $354 billion more than the amount the IRS collects. This is known as the tax gap. The gross tax gap is the amount of true tax liability that is not paid voluntarily and timely. For years 2008-2010, the estimated gross tax gap was $458 billion. The net tax gap is the gross tax gap less tax that will be subsequently collected, either paid voluntarily or as the result of IRS administrative and enforcement activities; it is the portion of the gross tax gap that will not be paid. It is estimated that $52 billion of the gross tax gap was eventually collected resulting in a net tax gap of $406 billion. In 2011, 234 million tax returns were filed allowing the IRS to collect $2.4 trillion out of which $384 billion were attributed to mistake or fraud.

A leasehold estate is an ownership of a temporary right to hold land or property in which a lessee or a tenant holds rights of real property by some form of title from a lessor or landlord. Although a tenant does hold rights to real property, a leasehold estate is typically considered personal property. Leasehold is a form of land tenure or property tenure where one party buys the right to occupy land or a building for a given length of time. As a lease is a legal estate, leasehold estate can be bought and sold on the open market. A leasehold thus differs from a freehold or fee simple where the ownership of a property is purchased outright and thereafter held for an indeterminate length of time, and also differs from a tenancy where a property is let (rented) on a periodic basis such as weekly or monthly. Terminology and types of leasehold vary from country to country. Sometimes, but not always, a residential tenancy under a lease agreement is colloquially known as renting. The leaseholder has the right to remain in occupation for a fixed period, generally measured in months or years. Terms of the agreement are contained in a lease, which has elements of contract and property law intertwined.

In criminal law, criminal negligence is a surrogate mens rea (Latin for "guilty mind") required to constitute a conventional as opposed to strict liability offense. It is not, strictly speaking, a mens rea because it refers to an objective standard of behavior expected of the defendant and does not refer to their mental state. Concept. To constitute a crime, there must be an actus reus (Latin for "guilty act") accompanied by the mens rea. Negligence shows the least level of culpability, intention being the most serious, and recklessness being of intermediate seriousness, overlapping with gross negligence. The distinction between recklessness and criminal negligence lies in the presence or absence of foresight as to the prohibited consequences. Recklessness is usually described as a "malfeasance" where the defendant knowingly exposes another to the risk of injury. The fault lies in being willing to run the risk. But criminal negligence is a "misfeasance" or "nonfeasance" (see omission), where the fault lies in the failure to foresee and so allow otherwise avoidable dangers to manifest. In some cases this failure can rise to the level of willful blindness, where the individual intentionally avoids adverting to the reality of a situation. (In the United States, there may sometimes be a slightly different interpretation for willful blindness.) The degree of culpability is determined by applying a reasonable-person standard. Criminal negligence becomes "gross" when the failure to foresee involves a "wanton disregard for human life" (see the definitions of corporate manslaughter and in many common law jurisdictions of gross negligence manslaughter). The test of any mens rea element is always based on an assessment of whether the accused had foresight of the prohibited consequences and desired to cause those consequences to occur. The three types of test are: 1. subjective where the court attempts to establish what the accused was actually thinking at the time the actus reus was caused; 2. objective where the court imputes mens rea elements on the basis that a reasonable person with the same general knowledge and abilities as the accused would have had those elements; or 3. hybrid, for example, the test is both subjective and objective. The most culpable mens rea elements will have both foresight and desire on a subjective basis. Negligence arises when, on a subjective test, an accused has not actually foreseen the potentially adverse consequences to the planned actions, and has gone ahead, exposing a particular individual or unknown victim to the risk of suffering injury or loss. The accused is a social danger because they have endangered the safety of others in circumstances where the reasonable person would have foreseen the injury and taken preventive measures. Hence, the test is hybrid.

Breach of contract is a legal cause of action and a type of civil wrong, in which a binding agreement or bargained-for exchange is not honored by one or more of the parties to the contract by non-performance or interference with the other party's performance. Breach occurs when a party to a contract fails to fulfill its(s), whether partially or wholly, as described in the contract, or communicates an intent to fail the obligation or otherwise appears not to be able to perform its obligation under the contract. Where there is breach of contract, the resulting damages will have to be paid by the party breaching the contract to the aggrieved party. If a contract is rescinded, parties are legally allowed to undo the work unless doing so would directly charge the other party at that exact time. It is important to bear in mind that contract law is not the same from country to country. Each country has its own independent, free standing law of contract. Therefore, it makes sense to examine the laws of the country to which the contract is governed before deciding how the law of contract (of that country) applies to any particular contractual relationship. What constitutes a breach of contract. To determine whether or not a contract has been breached, a judge needs to examine the contract. To do so, they must examine: the existence of a contract, the requirements of the contract, and if any modifications were made to the contract. Only then can the judge make a ruling on the existence and classifications of a breach. Additionally, for the contract to be breached and the judge to deem it worthy of a breach, the plaintiff must prove that there was a breach in the first place and that the plaintiff held up its side of the contract by completing everything required. Additionally, the plaintiff must notify the defendant of the breach prior to filing the lawsuit.