Case Comments | Suffolk Law Review

Tax Law—Retired Tenured Professors’ Early Retirement Plan Compensation Subject to Federal Insurance Contributions Act Taxation—University of Pittsburgh v. United States, 507 F.3d 165 (3d Cir. 2007)

Nov 25, 2008 | Case Comments, Number 1, Print Edition, Volume 42

The Federal Insurance Contributions Act (FICA) funds a national system of old age, survivors, disability, and hospital insurance, commonly known as social security and Medicare. To achieve its purpose, FICA imposes a tax on both employers and employees at a level...

Criminal Procedure—Tenth Circuit Authorizes Investigatory Stops Based on Past Misdemeanor Offenses—United States v. Moran, 503 F.3d 1135 (10th Cir. 2007)

Nov 20, 2008 | Case Comments, Number 1, Print Edition, Volume 42

The Fourth Amendment to the United States Constitution affords individuals the right to be free from unreasonable searches and seizures. The United States Supreme Court recognizes that certain seizures, such as investigatory stops conducted by police officers, comport...

Tort Law—Extending Physician’s Duty of Care to Third Parties for Breach of Duty Owed to Patient—Coombes v. Florio, 877 N.E.2d 567 (Mass. 2007)

Nov 12, 2008 | Case Comments, Number 1, Print Edition, Volume 42

A successful negligence action requires a plaintiff to prove that the defendant owed a duty of care and then breached that duty by creating an unreasonable risk of harm. Physicians owe patients a duty to inform them of the consequences of proposed medical treatment...