tax-benefit rule. The principle that if a taxpayer recovers a loss or expense that was deducted in a previous year, the recovery must be included in the current year’s gross income to the extent that it was previously deducted. — Also termed tax-benefit doctrine. [Cases: Internal Revenue 3089, 3138. C.J.S. Internal Revenue § 78.]
co-conspirator’s rule 〈美〉共谋者规则 依传闻规则中的「共谋者的例外」〔co-conspirator exception〕，共谋者促成共谋行为的言行可作为对被告人不利的证据予以采纳，即使在作出该言行时被告人不在场亦不例外。
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Palsgraf rule (pawlz-graf).Torts. The principle that negligent conduct resulting in injury will lead to liability only if the actor could have reasonably foreseen that the conduct would cause the injury. • In Palsgraf v. Long Island R.R., 162 N.E. 99 (N.Y. 1928), two railroad attendants negligently dislodged a package of fireworks from a man they
quantitative rule. An evidentiary rule requiring that a given type of evidence is insufficient unless accompanied by additional evidence before the case is closed. • Such a rule exists because of the known danger or weakness of certain types of evidence. — Also termed synthetic rule.
rule of doubt. 1. Copyright. The doctrine that unreadable or incomprehensible identifying material deposited with the U.S. Copyright Office may not be protected under copyright law because it cannot be easily examined to determine whether it qualifies. • This rule usu. applies to computer object code. Unlike a certificate of registration, a filing under the
New York Times rule. A commonsense rule of ethical conduct holding that one should not do anything arguably newsworthy — in public or in private — that one would mind having reported on the front page of a major newspaper. • In various communities, a local newspaper is substituted for the Times. — Also termed
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rule of optional completeness. The evidentiary rule providing that when a party introduces part of a writing or an utterance at trial, the opposing party may require that the remainder of the passage be read to establish the full context. • The rule has limitations: first, no utterance can be received if it is irrelevant,
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joint-check rule. The principle that, when an owner or general contractor issues a check that is made jointly payable to a subcontractor and the subcontractor’s materialman, the materialman’s indorsement on the check certifies that it has been paid all amounts due to it, up to the amount of the check. • This rule protects the
Miranda rule. The doctrine that a criminal suspect in police custody must be informed of certain constitutional rights before being interrogated. • The suspect must be advised of the right to remain silent, the right to have an attorney present during questioning, and the right to have an attorney appointed if the suspect cannot afford
evidence rules 证据规则 规定在审判程序中关于证据的可采性的规则，如美国的《联邦证据规则》〔Federal Rules of Evidence〕。不少州采用了以《联邦证据规则》为模式的证据规则。有些州(如加利福尼亚)制订了证据法典或关于证据的成文法。