Cohan rule (koh-han).Tax. A former rule that a taxpayer may approximate travel and entertainment expenses when no records exist if the taxpayer has taken all possible steps to provide documentation. • Since 1962, travel and entertainment expenses have been only partly deductible and must be carefully documented, but courts may apply the Cohan reasoning to […]
substantial evidence rule 实质证据规则 １依该规则，行政机构依据实质性证据对事实所作的决定，除非是任意的，或存在明显错误外，应予支持；２依该规则，建立在实质性证据基础上的裁决，除非其法律根据存在错误，应予支持。
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new-rule principle. Criminal procedure. A doctrine barring federal courts from granting habeas corpus relief to a state prisoner because of a rule, not dictated by existing precedent, announced after the prisoner’s conviction and sentence became final. — Also termed nonretroactivity principle. See HABEAS CORPUS . [Cases: Courts 100(1). C.J.S. Courts §§ 147–148.]
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rulemaking, n. The process used by an administrative agency to formulate, amend, or repeal a rule or regulation. — Also termed administrative rulemaking. Cf. ADMINISTRATIVE ADJUDICATION; INFORMAL AGENCY ACTION. [Cases: Administrative Law and Procedure 381–427. C.J.S. Public Administrative Law and Procedure §§ 87–114.] — rulemaking, adj. formal rulemaking. Agency rulemaking that, when required by statute
Lamb-Weston rule. Insurance. The doctrine that, when two insurance policies provide coverage for a loss, and each of them contains an other-insurance clause — creating a conflict in the order or apportionment of coverage — both of the other-insurance clauses will be disregarded and liability will be prorated between the insurers. Lamb-Weston, Inc. v. Oregon
real-party-in-interest rule. The principle that the person entitled by law to enforce a substantive right should be the one under whose name the action is prosecuted. Fed. R. Civ. P. 17(a).
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The principle that liability for negligence is apportioned in accordance with the percentage of fault that the fact-finder assigns to each party, that the plaintiff’s recovery will be reduced by the percentage of negligence assigned to the plaintiff, and that the plaintiff’s recovery is barred if the plaintiff’s percentage of fault is 50% or more.
unus nullus rule (yoo-n[schwa]s n[schwa]l-[schwa]s). [Latin “one is nobody” + rule] Civil law. The evidentiary principle that the testimony of only one witness is given no weight. Cf. HALF-PROOF(1).
rules of criminal procedure 〈美〉刑事诉讼规则(→Federal Rules of Criminal Procedure)
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slight-evidence rule. 1. The doctrine providing that, when there is evidence establishing the existence of a conspiracy between at least two other people, the prosecution need only offer slight evidence of a defendant’s knowing participation or intentional involvement in the conspiracy to secure a conviction. • This rule was first announced in Tomplain v. United
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