sham exception. An exception to the Noerr–Pennington doctrine whereby a company that petitions the government will not receive First Amendment protection or an exemption from the antitrust laws if its intent in petitioning the government is really an effort to harm its competitors rather than to obtain favorable governmental action. See NOERR–PENNINGTON DOCTRINE; sham action […]
sham transaction. An agreement or exchange that has no independent economic benefit or business purpose and is entered into solely to create a tax advantage (such as a deduction for a business loss). • The Internal Revenue Service is entitled to ignore the purported tax benefits of a sham transaction. [Cases: Internal Revenue 3071. C.J.S.
County Palatine of Durham 达勒姆特权领地 该领地内一切权力以前由达勒姆主教行使，1836年作为皇室既得特权转归国王行使。相应的，其中原来的独立普通诉讼法庭〔Court of Pleas〕也于1873年被取消，其管辖权转归高等法院。 (→County Palatine)
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Court of Duchy Chamber of Lancaster 兰开斯特公爵领地宫室法庭 此法庭可由兰开斯特公爵领地事务大臣或其代表主持，其管辖权涉及君主作为该巴拉丁郡领地的保有人所持有的土地上的衡平法权利，而不论这些土地是否在巴拉丁郡领地之内。其诉讼程序采用旧时财税法庭和大法官法庭处理衡平诉讼时的诉讼程序。该法庭最后一次开庭是在1835年。
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(1918) Hammer v. Dagenhart (1918) 〈美〉哈默诉达根哈特案 本案中，最高法院以多数票裁决国会在1916年颁布的一部关于禁止在州际贸易中装运由童工生产的货物的联邦法律是违宪的。后来，这一裁决在美国诉达比案〔U.S. v. Darby (1941)〕中被推翻。
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vice-chamberlain. Hist. A great officer under the lord chamberlain. • In the lord chamberlain’s absence, the vice-chamberlain would control and command the officers attached to the part of the royal household called the “chamber.”
sham, n. 1. Something that is not what it seems; a counterfeit. 2. A person who pretends to be something that he or she is not; a faker. — sham, vb. — sham, adj.