a contracts lesson from a fed tax professor

Fed Tax Professor:

"There is this case about a couple of pet companies and the enforcement of a contract. Arizona Pet Store sells all sorts of weird animials for pets, lizard, parrots and the like, and has a couple who wants to buy bald eagles as pets. As you know, bald eagles are on the endangered species list and thus it is illegal to own bald eagles for pets.

Well, being a shady pet store, Arizona Pet Store finds a Mexico Pet Store who has baby bald eagles for sale. So, Arizona Pet Store contracts with Mexico Pet Store to buy a couple of baby bald eagles. Mexico Pet Store puts the baby bald eagles in a box and ships it off to Arizona Pet Store. Upon delivery, Arizona Pet Store opens up the box to find two sickly-looking-disease-infested-feathers-falling-off bald eagles. Two days later, the baby bald eagles die.

Mexico Pet Store then sues Arizona Pet Store for payment of the bald eagle. They made a contract to deliver bald eagles and deserves payment because they delivered the bald eagles.

So, Ms. Student, will the courts force Arizona Pet Store to pay for services provided by Mexico Pet Store?"

Student: "No, because it was an illegal activity."

Fed Tax Professor: "Oh that's right. Courts will not enforce ill-eagle contracts."



The class then responds in a slow (and low) laughter. There was even a small group applauding the professor for his contracts lesson.