Final answer:
The statement about commercial impracticability is false; the concept applies when unforeseen events make performance excessively burdensome. Similarly, the Necessary and Proper Clause has historically expanded, not limited, the power of the national government.
Step-by-step explanation:
The statement that commercial impracticability arises only when the parties at the time of the contract have reason to foresee a certain event is false. Commercial impracticability can occur when the performance of a contract becomes excessively burdensome or unforeseeable events occur that fundamentally change the nature of the performance. This concept excuses a party from having to complete their contractual obligations due to the occurrence of an event that is not anticipated by the parties and cannot be controlled.
Regarding the reference question, the answer is also false. The Necessary and Proper Clause, also known as the Elastic Clause, is found in Article I, Section 8, of the U.S. Constitution. This clause gives Congress the authority to pass all laws necessary and proper for carrying out the enumerated list of powers. Historically, this clause has been used to expand the powers of the national government rather than limit them.