A unanimous appellate opinion that succinctly states the decision of the court; an opinion that briefly reports the court’s conclusion, usu. without elaboration because the decision follows a well-established legal principle or does not relate to any point of law. — Also termed memorandum decision; memorandum disposition; (slang) memdispo. [Cases: Courts 103, 107. C.J.S. Courts […]
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spam. Unsolicited commercial e-mail (UCE). • Most states have some form of antispam law, usu. prohibiting advertisers from misrepresenting or concealing an e-mail’s origin and purpose. In 2004, the much-criticized CAN-SPAM Act of 2003 became federal law. 15 USCA § 7701.
all-events test. Tax. A requirement that all events fixing an accrual-method taxpayer’s right to receive income or incur expense must occur before the taxpayer can report an item of income or expense. [Cases: Internal Revenue 3373.]
beta testing. Intellectual property. The process of testing products and services, esp. software, under real-life conditions. • Consumers often engage in beta testing at no cost in exchange for reporting to the developer how satisfied they are, any problems they encounter, and any suggested improvements. To protect a trade secret or to avoid a statutory
Markush doctrine (mahr-k[schwa]sh).Patents. An exception to the policy against the use of alternative language in claims, by which in certain claims (esp. those involving chemical components) a claimant can use an alternative, subgeneric phrase when there is no applicable, commonly accepted generic expression. • Characterized by a phrase such as “selected from the group consisting
The crime of falsely representing oneself as another person, usu. a law-enforcement officer, for the purpose of deceiving someone. See 18 USCA §§ 912–917. — Also termed false personation. [Cases: False Personation 1.]
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An injunction designed to prevent a loss or injury in the future. Cf. reparative injunction.
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Master of the Ordnance. Hist. Beginning with the reign of Henry VIII, a superior officer responsible for the royal artillery and weapons. • The more modern representative is the Master-General of the Ordnance, a military officer and member of the Army Council.
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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.]
quod nota (kwod noh-t[schwa]). [Latin] Hist. Which note; which mark. • This is a reporter’s note directing attention to a point or rule.