covenant of nonclaim
A covenant barring a grantor or the grantor’s heirs from claiming title in the conveyed land.
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personal name
An individual’s name or names given at birth, as distinguished from a family name. — Also termed given name; (in the Western tradition) first name; (in the Christian tradition) Christian name. Cf. surname.
transferred malice
Malice directed to one person or object but instead harming another in the way intended for the first. [Cases: Assault and Battery 49; Homicide 555. C.J.S. Assault and Battery §§ 67, 71.]
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southern reporter
Southern Reporter. A set of regional lawbooks, part of the West Group’s National Reporter System, containing every published appellate decision from Alabama, Florida, Louisiana, and Mississippi, from 1887 to date. • The first series ran from 1887 to 1941; the second series is the current one. — Abbr. So.; So. 2d.
tax court us
Tax Court, U.S. A federal court that hears appeals by taxpayers from adverse IRS decisions about tax deficiencies. • The Tax Court was created in 1942, replacing the Board of Tax Appeals. — Abbr. T.C. [Cases: Internal Revenue 4645–4655. C.J.S. Internal Revenue §§ 680–687.]
grant to uses
grant to uses. Hist. A conveyance of legal title to real property to one person for the benefit of another. • If, for example, A conveyed land to B and his heirs to the use of C and his heirs, B — the feoffee to uses — acquired seisin in and had possession of the
corporate name
The registered name under which a corporation conducts legal affairs such as suing, being sued, and paying taxes; the name that a corporation files with a state authority (usu. the secretary of state) as the name under which the corporation will conduct its affairs. • A corporate name usu. includes, and in many states is
north eastern reporter
North Eastern Reporter. A set of regional lawbooks, part of the West Group’s National Reporter System, containing every published appellate decision from Illinois, Indiana, Massachusetts, New York, and Ohio, from 1885 to date. • The first series ran from 1885 to 1936; the second series is the current one. — Abbr. N.E.; N.E.2d.
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imputed interest
Interest income that the IRS attributes to a lender regardless of whether the lender actually receives interest from the borrower. • This is common esp. in loans between family members. [Cases: Internal Revenue 3132.20. C.J.S. Internal Revenue § 75.]
noncontribution clause
noncontribution clause 不分摊条款 这是火灾保险单中的一项条款，规定只有被保险建筑物的所有人及第一抵押权人〔first mortgagee〕对本保险单享有权益。
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