Cutting legal loops

ABSTRACT

riverrun, past EVE and Adam's, from swerve of shore to bend of bay, brings us by a commodious vicus of recirculation back to Howth Castle and Enviorns. ***** A way a lone a last a loved a long the Joyce, FINNEGANS WAKE 1, 628 (1955) Recursion is the act of defining an object or solving a problem in terms of itself. A careless recursion can lead to an infinite regress. We avoid the bottomless circularity inherent in this tactic by demanding that the recursion be stated in terms of some “simpler” object, and by providing the definition or solution of some trivial base case. Properly used, recursion is a powerful problem solving technique, both in artificial domains like mathematics and computer programming, and in real life. Friedman & Felleisen, THE LITTLE LISPER ix (1986)

REFERENCES

• 1: T. J. M. Bench-Capon , G. O. Robinson , T. W. Routen , M. J. Sergot, Logic programming for large scale applications in law: A formalisation of supplementary benefit legislation, Proceedings of the 1st international conference on Artificial intelligence and law, p.190-198, May 27-29, 1997, Boston, Massachusetts, United States [doi>10.1145/41735.41757]
• 2: Treas. Reg. 1-183-2. An accurate computational representation of Sec. 183 might be possible using a large, sophisticated expert system that permitted a carefully weighing of a myriad of confidence factors. Since the great majority of' 162 deductions do not implicate Sec. 183 it would be much more efficient to use a coarse filter that screens for those few potential section 183 problems. See McCrae, User Control In a Tax Consulting System (1985) (Unpublished paper presented at the 2rid. Inter. Conf. on Computers and the Law.)
• 3: 277 Mich. 653, 270 N.W. 175 (1936).
• 4: Id. at. In conflict of laws the word "law" is used in three ways. First, there is internal law which means those substantive laws that govern the transaction, i.e. is the wife liable? Second, choice of law which determines whether the law of Illinois or Michigan applies? Third, whole law which means substantive law and choice of law. Though far from clear, the passage quoted seems to mean, It must be agreed that this case is governed by the {whole} law of Michigan or of Illinois. If by the {substantive} law of Michigan, it is clear, and is not disputed, that the defendant has no personal liability on the note, recoverable from her separate estate. Assuming, however, that by the Michigan {choice of} law of the forum that case is governed by the {whole} law of Illinois, it present the unique situation in the realm of conflict of' laws that by the {choice of} law of Illinois...the case is governed by the {whole} law of Michigan.
• 5: As a practical matter the Illinois creditor would sue in Illinois on these facts. However, there have been times when the creditor might not have been able to obtain services of process over the out of state defendant or cases arise where the action is initiated by the plaintiff in Michigan seeking to have the note declared unenforcible.
• 6: For a more detailed elaboration of this possibility see Martin, CONFLICT OF LAWS - CASES AND MATF_Jt, IAL$ 156-57 (1984).
• 7: 3 Caines 175 (Supreme Court of New York, 1805).
• 8: For a thorough analysis of' this method of legal argumentation using a somewhat different mode of analysis see Ashley, Modelling Legal Argument: Reasoning With Cases And Hypotheticals (1987) (Doctoral dissertation on file A the Dept. of Computer and Information Science, University of Massachusetts).
• 9: Keeble v. Hickeringill, 11 East 574.
• 10: Old Colony Trust Co. v. CIR, 279 U.S. 716 (1929).
• 11: ld. at
• 12: Unnecessary or administratively inconvenient recursive calls are prevented by a statutory provision that rounds a fraction of a penny to one cent. I.R.C. of 1986 Sec. 6313.
• 13: The tax of $700,000 on income $1,000,000 resulted in an nominal effective tax rate of 70%. However, since the marginal tax rates during this period were over 75% the nominal effective tax rate on income of $4,000,000 would have been approximately 75%. Since the first dollars earned are taxed at less than the marginal rate the nominal effective rate of tax is always lower than the marginal rate.
• 14: The nominal effective rate is the tax divided by taxable income.
• 15: The revenue enhancing effect of the 1917 provision that made federal income tax payments nondeductible would be seriously jeopardized by the rule that an employer could pay an employee's federal taxes without those payments being included in the employee's income. One can not use the existence of this provision as conclusive proof of Congressional intent because the two rules do not work in the exact same way. The rule denying the deduction covers self employed individuals as well as those receiving a salary. However, it is hard to imagine why Congress would want significantly to lower the rates of employees without also lowering the rates on self employed individuals.
• 16: I say possible hardship because state contract law might permit the American Woolen Co. to rescind the contract on a theory of mistake.
• 17: Id. at 312.
• 18: Clark, Corporate Law (1986).
• 19: 60 N.E. 2d. 829 (N.Y. 1945).
• 20: New York Corporation Law Secs. 616, 709. This interplay between the courts and the legislature creates a "Tangled Hierarchy" that is discussed in Section V, infra____.~
• 21: Ross, ON LAW AND JUSTICE 81 (1958).
• 22: See Hart, note, s~ at p. 316.
• 23: Most changes in judge made rules are applied retroactively. However, in those situations where the change in a rule would effect a widespread frustration of legitimate expectations, courts have chosen to apply the change prospectively.
• 24: This matter is discussed at length in Teague v. Lane, 57 USLW 4233 at 4236-4241.
• 25: 57 USLW 4233 (1989).
• 26: GODEL, ESCHER, BACH, An Eternal Golden Braid 692 (1980).
• 27: Congress did abolish the term of Court scheduled immediately before the term during which Marbury was decided. Historians have suggested that this act, along with impending impeachment proceedings, led Marshall to declare the statute unconstitutional rather than further alienating the Jeffersonians by ordering Jefferson's secretary of state to appear before a court controlled by Federalists.
• 28: Woodward & Armstrong, THE BRETHREN 295-347 (1979).
• 29: These matters are considered in Hart & Wechsler, THE FEDERAL COURTS AND THE FEDERAL SYSTEM 309-372 (1973).
• 30: Austin, THE PROVINCE OF JURISPRU- DENCE DETERMINED 13 (Library of Ideas ed., 1954); Gray, THE NATURE AND SOURCE OF LAW 94-5 (1921)
• 31: This problem is explored in Hart, Self referencin~ Laws in IN HONOUR OF KARL OLIVERCRONA (1964).
• 32: See Kelsen, GENERAL THEORY OF LAW AND STATE 29 (1949).
• 33: Hart, note, supra at 310.

INDEX TERMS

Primary Classification:
  I. Computing Methodologies
  I.2 ARTIFICIAL INTELLIGENCE
      I.2.1 Applications and Expert Systems
          Subjects: Law

Additional Classification:
  I. Computing Methodologies
  I.2 ARTIFICIAL INTELLIGENCE

General Terms:
Design, Legal Aspects