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2013년 5월 17일 금요일


Attractive nuisance doctrine

From Wikipedia, the free encyclopedia
In the law of torts, the attractive nuisance doctrine states that a landowner may be held liable for injuries to children trespassing on the land if the injury is caused by a hazardous object or condition on the land that is likely to attract children who are unable to appreciate the risk posed by the object or condition. The doctrine has been applied to hold landowners liable for injuries caused by abandoned cars, piles of lumber or sandtrampolines, and swimming pools. However, it can be applied to virtually anything on the property of the landowner.

Conditions [edit]

According to the Restatement of Torts standard, which is followed in many jurisdictions, there are five conditions that must be met for a land owner to be liable for tort damages to a child trespasser as a result of artificial hazards. The five conditions are:
  • The place where the condition exists is one on which the possessor knows or has reason to know that children are likely to trespass, and
  • The condition is one of which the possessor knows or has reason to know and which he realizes or should realize will involve an unreasonable risk of death or serious bodily harm to such children,
  • The children, because of their youth, do not discover the condition or realize the risk involved in inter-meddling with it or in coming within the area made dangerous by it
  • The utility to the possessor of maintaining the condition and the burden of eliminating the danger are slight as compared with the risk to children involved, and
  • The possessor fails to exercise reasonable care to eliminate the danger or otherwise to protect the children
(See Restatement of Torts §339)
While putting up a sign to warn children regarding the danger of the land may exempt the landowner from liability, it will not work in all situations. This is particularly true when the child cannot read the sign. Usually the landowner must take some more affirmative steps to protect children.
States that use the Restatement test include:
  • Alabama; adopted in 1976 case, Tolbert v. Gulsby
  • North Carolina
  • Ohio – see case: Bennett v. Stanley, 92 Ohio St.3d 35 (2001)[1]
  • Pennsylvania
  • Utah – see case: Pullan v. Steinmetz, 16 P.3d 1245 (2000)[2]
  • Wyoming – see case: Thunder Hawk By and Through Jensen v. Union Pacific R. Co, 1995 WY 32, 891 P.2d 773 (Wyo. 1995)[3]
  • Texas  – see case: Texas Utilities Electric Co. v. Timmons, 947 S.W.2d 191 (1997)
There is no set cut off point that defines youth. The courts will evaluate each "child" on case by case basis to see if the "child" qualifies as a youth.
If a child of injured child's age is able to understand and appreciate the hazard, the doctrine of attractive nuisance will not likely apply.[4]
Under the old common law, the plaintiff (either the child, or a parent suing on the child's behalf) had to show that it was the hazardous condition itself which lured the child onto the landowner's property. However, most jurisdictions have statutorily altered this condition, and now require only that the injury was foreseeable.

References [edit]


Qualifying Relatives

Claiming qualifying relatives as dependents

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Taxpayers may claim a qualifying relative dependent if that person meets the following criteria.

Six Criteria for Qualifying Relatives

  1. The dependent cannot be a qualifying child of another taxpayer.
  2. The dependent earns less than the personal exemption amount during the year. For 2013, this means the dependent earns less than $3,900.
  3. The taxpayer provides more than half of the dependent's total support during the year.
  4. The taxpayer is related to the dependent in certain ways.
  5. If the dependent is married, the dependent cannot file a joint return with his or her spouse.
  6. The dependent must be a citizen or resident alien of the United States, Canada, or Mexico.
TIPS
  • These are the same five tests from the old rules for claiming a dependent.
  • These rules apply to any dependent who is not aqualifying child.
  • They might apply to people such as cousins, parents, grandparents, and other people supported by the taxpayer.

Qualifying Child Test

Generally, taxpayers will not be able to claim a dependent if that dependent qualifies to be the qualifying child of another taxpayer. So you will want to check the qualifying child rules to make sure no one else can claim the dependent.
The IRS has clarified this particular criteria. A taxpayer may claim a dependent as a qualifying relative. A dependent will not be considered a qualifying child of another taxpayer if that dependent's "parent or (or other person with respect to whom the individual is defined as a qualifying child) is not required ... to file an income tax return and (i) does not file an income tax return, or (ii) files an income tax return solely to obtain a refund of withheld income taxes." Source: Notice 2008-5 (pdf). While this may make it easier for taxpayers to claim a qualifying relative, it will also be important to be diligent in making sure that no one else can claim the dependent under the qualifying child criteria.

Gross Income Test

The gross income test is tied to the personal exemption amount. For 2013, the personal exemption amount is $3,900.
A taxpayer cannot claim a dependent as a qualifying relative if that person's gross income is $3,900 or more (for 2013). "Gross income is all income in the form of money, property, and services that is not exempt from tax" (from Publication 501).

Total Support Test

The taxpayer must provide over half of a person's total support during the year. "Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities" (from Publication 501).
There is an exception to the Total Support Test. If multiple people support a single person, they may file a Multiple Support Agreement with the IRS to allow one person to claim the supported person as a dependent. For example, let's say three sons all equally support their mother. Since no one provides over half the mother's support, they could file a Multiple Support Agreement, IRS Form 2120 (PDF document) to allow one of the sons to claim the mother as a dependent.

Relationship Test

The relationship test is critical to being able to claim a qualifying relative. Some types of relationships have no residency requirements. For example, taxpayers can claim parents as dependents under the qualifying relative criteria as long as they meet the other criteria, and the parents don't have to reside in the same household as the taxpayers. Other types of relatives may have to live with the taxpayer for an entire year before to be eligible as a dependent under the qualifying relative criteria. Find a full list of Relationship and their Residence Requirements on the next page.

Family law

From Wikipedia, the free encyclopedia
Family law is an area of the law that deals with family-related matters and domestic relations, including:
This list is not exhaustive and varies depending on jurisdiction. In many jurisdictions in the United States, the family courts see the most crowded docketsLitigants representative of all social and economic classes are parties within the system.
For the conflict of laws elements dealing with transnational and interstate issues, see marriage (conflict)divorce (conflict) and nullity (conflict).

See also [edit]

Specific jurisdictions

Further reading [edit]

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