Professional Documents
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(2)
Where there are already allegations of defects When allegations of defects in design,
in design, manufacturing, and warnings, a manufacturing, and warnings already exist,
claim that the manufacturer should have asserting that the manufacturer should have
recalled its 1999 products is redundant, recalled its 1999 products is redundant,
prejudicial, and directed to the wrong prejudicial, and misdirected to the wrong
institutional forum. institutional forum.
Under Georgia law, the elements necessary Under Georgia law, the application of equitable
for the application of equitable estoppel are estoppel requires the presence of the following
(1) a false representation or concealment of elements:
facts, (2) it must be within the knowledge of
the party making the one or concealing the - A false representation or concealment of facts.
other, (3) the person affected thereby must - Knowledge of the false representation or
be ignorant of the truth, (4) the person concealment by the party responsible.
seeking to influence the conduct of the other - Lack of awareness of the truth by the affected
must act intentionally for that purpose, and person.
(5) persons complaining must have been - Intentional actions by the party seeking to
influence the other's conduct.
induced to act by reason of such conduct of
- Inducement of the complaining parties to act
the other.
based on the conduct of the other party.
(4)
(5)
At best, the lack of precise rules as to the The absence of precise rules for routine
treatment of routine corporate transactions corporate transactions compels investors and
forces investors and others who seek to others to sift through extensive footnotes in
understand accounting statements in all of accounting statements. These footnotes cast
their complex fullness to wade through pages doubt on the accuracy of the figures certified
of qualifying footnotes, the effect of which is by accountants. While thorough examination
often to express serious doubts about the of footnotes aids in understanding economic
meaningfulness and accuracy of the figures reality, comparing figures between
to which the accountants are attesting. companies can be highly misleading. In fact,
Equally bad, while the footnotes, carefully figures for a single company may not be
read and digested, may enable the comparable over time, as auditing standards
sophisticated analyst to arrive at a reasonably allow the use of alternative accounting
accurate understanding of the underlying principles if justified by the enterprise.
economic reality, the comparison of figures
published by one firm with those of any other
is bound to result in seriously misleading
distortions. Indeed, the figures for any given
company may not be comparable from one
year to the next, for although auditing
standards require that the principles used by
a firm must be "consistently applied" from
year to year, the "presumption" of
consistency may be overcome where the
enterprise justifies the use of an alternative
acceptable accounting principle on the basis
that it is preferable
It follows that in order for Wisconsin to For Wisconsin to enforce school attendance
compel school attendance beyond the eighth beyond eighth grade despite religious belief
grade against a claim that such attendance claims, two conditions must be met: either
interferes with the practice of a legitimate the state's requirement must not impede the
religious belief, it must appear either that the free exercise of religious beliefs, or there
State does not deny the free exercise of must be a compelling state interest that
religious belief by its requirement, or that outweighs the protection granted under the
there is a state interest of sufficient Free Exercise Clause. Even before the
magnitude to override the interest claiming recognition of the importance of universal
protection under the Free Exercise Clause. education, the Religion Clauses established
Long before there was general the right to freely practice religious beliefs
acknowledgment of the need for universal and prohibited government establishment of
formal education, the Religion Clauses had religion. These values have been vigorously
specifically and firmly fixed the right to free safeguarded, sometimes at the expense of
exercise of religious beliefs, and buttressing other socially significant interests. Courts
this fundamental right was an equally firm, have even invalidated government grants for
even if less explicit, prohibition against the salary subsidies to parochial school teachers,
establishment of any religion by government. despite legislative determination that such
The values underlying these two provisions aid programs served the public interest and
relating to religion have been zealously sound educational policy.
protected, sometimes even at the expense of
other interests of admittedly high social
importance. The invalidation of financial aid
to parochial schools by government grants
for a salary subsidy for teachers is but one
example of the extent to which courts have
gone in this regard, notwithstanding that
such aid programs were legislatively
determined to be in the public interest and
the service of sound educational policy by
states and by Congress
Some time subsequent thereto defendant, Later on, defendant Brian Dailey moved a
Brian Dailey, picked up a lightly built wood- lightweight wooden and canvas lawn chair a
and-canvas lawn chair that was then and short distance in the backyard of the
there located in the back yard of the above described premises. He then sat in the chair
described premises, moved it sideways a few and noticed that plaintiff Ruth Garratt was
feet and seated himself therein, at which time about to sit where the chair had been before.
he discovered that the plaintiff, Ruth Garratt, In a rush, he stood up from the chair and
was about to sit down at the place where the tried to move it closer to assist Ruth Garratt
lawn chair had formerly been, at which time in sitting down. However, due to the
he hurriedly got up from the chair and defendant's small size and limited agility, he
attempted to move it toward Ruth Garratt to couldn't get the chair in place fast enough,
aid her in sitting down in the chair, causing Ruth Garratt to fall to the ground.
whereupon, due to the defendant's small size
and lack of dexterity, he was unable to get
the lawn chair under the plaintiff in time to
prevent her from falling to the ground.
Since it is undisputed that the sugar was The jury's role is to determine the state of
stolen, and that it was purchased by Johnson, mind of Johnson when he purchased the
the question at issue for jury determination is stolen sugar. While the jury cannot convict
the state of Johnson's mind when he unless it finds that Johnson had guilty
purchased it. While the jury is unauthorized knowledge, circumstances suggest that he
to convict unless it finds that Johnson himself knew the sugar was stolen and did not
had guilty knowledge, such knowledge may genuinely believe the sellers were authorized
be proved by circumstances here to warrant by Ralston Mill. Factors for the jury to
the conclusion that Johnson, when he consider include the timing and
purchased the sugar, knew it to have been arrangements of the purchases, Johnson's
stolen, and did not in fact honestly believe statements indicating awareness of the risk,
that the sellers were sugar dealers or were the absence of proper documentation,
properly authorized by the Ralston Mill to sell Johnson's contradictory statements after his
sugar for it. In arriving at this conclusion, the arrest, and the improbability of the sellers
jury might have considered the time and acquiring large quantities of sugar to be sold
arrangements for the purchases, statements below wholesale price legally.
of Johnson to Gordon showing that he knew
that he was taking a risk, the absence of any
invoice or regular billing procedure, the
contradictory statements of Johnson after his
arrest, and the unlikelihood of the sellers'
having come into possession of such large
quantities of sugar to be sold below
wholesale price in a legal manner.