drainage district. A political subdivision authorized to levy assessments for making drainage improvements within its area. [Cases: Drains 12. C.J.S. Drains § 8.] “In the United States there are numerous special districts that administer drainage projects. They are typically formed under state law after a local election or petition showing consent of a majority of […]
work product. Tangible material or its intangible equivalent — in unwritten or oral form — that was either prepared by or for a lawyer or prepared for litigation, either planned or in progress. • Work product is generally exempt from discovery or other compelled disclosure. The term is also used to describe the products of
A deduction for a contribution to a charitable enterprise that has qualified for tax-exempt status in accordance with IRC (26 USCA) § 501(c)(3) and is entitled to be deducted in full by the donor from the taxable estate or from gross income. See CHARITABLE CONTRIBUTION(2); CHARITABLE ORGANIZATION. [Cases: Internal Revenue 3337; Taxation 1031.1. C.J.S. Internal
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opt-out statute. Bankruptcy. A state law that limits the exemptions that a debtor who has filed for bankruptcy can claim to those provided by state and local bankruptcy laws, and nonbankruptcy federal law. • The federal bankruptcy code includes an “opt-out” provision that allows states to choose not to adopt the federal exemptions. 11 USCA
All persons who are not exempt from military service and not actively serving in the armed forces or national guard.
legal holiday. A day designated by law as exempt from court proceedings, issuance of process, and the like. • Legal holidays vary from state to state. — Sometimes shortened to holiday. — Also termed nonjudicial day. [Cases: Holidays 1.]
substituted-judgment doctrine. A principle that allows a surrogate decision-maker to attempt to establish, with as much accuracy as possible, what decision an incompetent patient would make if he or she were competent to do so. • The standard of proof is by clear and convincing evidence. Generally, the doctrine is used for a person who
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emergency doctrine. 1. A legal principle exempting a person from the ordinary standard of reasonable care if that person acted instinctively to meet a sudden and urgent need for aid. — Also termed imminent-peril doctrine; sudden-emergency doctrine; sudden-peril doctrine. [Cases: Negligence 291. C.J.S. Negligence §§ 69–73.] 2. A legal principle by which consent to medical
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assets of decedent’s estate 死者资产 １应当用于清偿死者债务的财产，包括动产和不动产、有形财产和无形财产，但不包括宅地〔homestead〕和其他债务豁免财产〔exemption〕；２遗嘱执行人和遗产管理人因其身份而合法取得的财物或金钱。
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