Search Results for: EXEMPT

performance right

performance right. A copyright holder’s exclusive right to recite, play, act, show, or otherwise render the protected work publicly, whether directly or by technological means (as by broadcasting the work on television). • Every public performance of a copyrighted work requires authorization from the copyright owner or its representative, unless a statutory ephemeral-recording exemption applies. […]

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domestic relations exception

domestic-relations exception. The exclusion of suits regarding the granting of divorce, alimony, and child custody from federal diversity jurisdiction. • The domestic-relations exemption to federal diversity jurisdiction originated as dictum in Barber v. Barber, 62 U.S. (21 How.) 582 (1858). Federal courts do not have jurisdiction to grant divorces, award alimony, or determine child custody.

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regressive tax

A tax structured so that the effective tax rate decreases as the tax base increases. • With this type of tax, the percentage of income paid in taxes decreases as the taxpayer’s income increases. A flat tax (such as the typical sales tax) is usu. considered regressive — despite its constant rate — because it

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tales

tales (tay-leez or taylz). [Latin, pl. of talis “such,” in the phrase tales de circumstantibus “such of the bystanders”] 1. A supply of additional jurors, usu. drawn from the bystanders at the courthouse, summoned to fill a panel that has become deficient in number because of juror challenges or exemptions. 2. A writ or order

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net probate estate

The probate estate after the following deductions: (1) family allowances, (2) exempt property, (3) homestead allowances, (4) claims against the estate, and (5) taxes for which the estate is liable. — Also termed net estate. Cf. adjusted gross estate (1) under ESTATE(3). [Cases: Internal Revenue 4149–4185; Taxation 895. C.J.S. Internal Revenue §§ 500, 503–539, 541–546,

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secta unica tantum facienda pro pluribus haereditatibus

secta unica tantum facienda pro pluribus haereditatibus (sek-t[schwa] yoo-n[ schwa]-k[schwa] tan-t[schwa]m fay-shee-en-d[schwa] proh ploor-[ schwa]-b[schwa]s h[schwa]-red-[schwa]-tay-t[schwa]-b[schwa]s), n. [Law Latin “one suit alone to be performed for several inheritances”] Hist. A writ exempting the eldest heir, distrained by a lord to perform several services for the coheirs, from performing all services but one.

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consulting expert

An expert who, though retained by a party, is not expected to be called as a witness at trial. • A consulting expert’s opinions are generally exempt from the scope of discovery. — Also termed nontestifying expert. Fed. R. Civ. P. 26(b)(4)(B). [Cases: Federal Civil Procedure 1274; Pretrial Procedure 39.]

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trips

TRIPs.abbr. Patents. The Agreement on Trade-Related Aspects of Intellectual Property Rights, a treaty that harmonized and strengthened the intellectual-property laws of its signatories by linking the obligation to protect the intellectual-property rights of other members’ citizens with a mechanism for settling international trade disputes. • TRIPs was negotiated at the 1994 Uruguay Round of the

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husbandry

husbandry. 1. Agriculture or farming; cultivation of the soil for food. • In some states, tools and equipment used in farming are exempt from forced sale for collection of a debt. [Cases: Exemptions 45.] 2. Generally, care of a household; careful management of resources.

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