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An accountant is negligent if she does not exercise the degree of care a reasonably
competent accountant would exercise under the circumstances.
If the seller of goods is an expert and gives an opinion with regard to the goods, the
seller may be liable for breach of warranty.
Compare sole proprietorships, general partnerships, and limited partnerships with
regard to ease of formation, liability of owners, control, taxation, and continuity.
Apparent authority arises out of words or conduct of a disclosed or unidentified
principal manifested to third persons.
The RUPA cannot be modified by agreement of the partners to a partnership. Its
provisions must be strictly followed in any partnership agreement.
Point-of-sale systems permit customers to charge items to a charge account at a bank.
The U.S. Supreme Court has held that the Takings Clause requires just compensation
not only if a governmental taking actually occurs, but also if a governmental regulation
reduces the value of the property.
