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U.C.C. § 2-615 has its roots in the relatively recent common law doctrines of impossibility of performance and frustration of purpose, which evolved from the original common law rule that parties to a contract were to be held absolutely to its terms. Thomas R. Hurst, Freedom of Contract in an Unstable Economy: Judicial Reallocation of Contractual Risks Under U.C.C. Section 2-615,54 N.C.L.Rev. 545, 549 (1976).

The official comments to § 2-615 indicate that both doctrines were intended to be embraced within a U.C.C. concept denominated “commercial impracticability.” Id. at 554. Commentators have asserted that the drafters of the U.C.C. intended “commercial impracticability” ...