impunity
impunity (im-pyoo-n[schwa]-tee). An exemption or protection from punishment ( because she was a foreign diplomat, she was able to disregard the parking tickets with impunity). See IMMUNITY.
Search Results for: EXEMPT
amish exception
Amish exception. An exemption of the Amish from compulsory-school-attendance laws under the Free Exercise Clause of the First Amendment. • In Wisconsin v. Yoder, 406 U.S. 205, 92 S.Ct. 1526 (1972), the Supreme Court held that Amish children could not be compelled to attend high school even though they were within the age range of
enoch arden law
Enoch Arden law (ee-n[schwa]k ahrd-[schwa]n). A statute that grants a divorce or an exemption from liability so that a person can remarry when his or her spouse has been absent without explanation for a specified number of years (usu. five or seven). • This type of law is named after a Tennyson poem, in which
himalaya clause
Himalaya clause. Maritime law. A provision in a bill of lading extending the carrier’s defenses and limitations under the Carriage of Goods by Sea Act to third parties, typically employees, agents, and independent contractors. • The Supreme Court has held that this type of clause must be strictly construed. Robert C. Herd & Co. v.
good samaritan law
good-samaritan law. A statute that exempts from liability a person (such as an off-duty physician) who voluntarily renders aid to another in imminent danger but negligently causes injury while rendering the aid. • Some form of good-samaritan legislation has been enacted in all 50 states and in the District of Columbia. — Also written Good
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unrelated business income
Tax. Gross income earned by a nonprofit corporation from activities unrelated to its nonprofit functions. • A nonprofit corporation’s income is tax-exempt only to the extent that it is produced by activities directly related to its nonprofit purpose. — Also termed unrelated-business taxable income. IRC (26 USCA) § 512(a)(3)(A). [Cases: Internal Revenue 4068. C.J.S. Internal
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bad boy provision
bad-boy provision. Securities. A statutory or regulatory clause in a blue-sky law stating that certain persons, because of their past conduct, are not entitled to any type of exemption from registering their securities. • Such clauses typically prohibit issuers, officers, directors, control persons, or broker-dealers from being involved in a limited offering if they have
indemnity clause
indemnity clause. A contractual provision in which one party agrees to answer for any specified or unspecified liability or harm that the other party might incur. — Also termed hold-harmless clause; save-harmless clause. Cf. EXEMPTION CLAUSE. [Cases: Indemnity 25, 31(4).]
contenement
contenement (k[schwa]n-ten-[schwa]-m[schwa]nt). Hist. 1. Freehold land held by a feudal tenant, esp. land used to support the tenant. • Magna Carta exempted this property from seizure. “Contenement, (contenementum) seemeth to be the free hould land, which lyeth to a mans tenement or dwelling house, that is in his owne occupation. For magna carta. ca. 14.
original package doctrine
original-package doctrine. Constitutional law. The principle that imported goods are exempt from state taxation as long as they are unsold and remain in the original packaging. • The Supreme Court abolished this doctrine in 1976, holding that states can tax imported goods if the tax is nondiscriminatory. See IMPORT–EXPORT CLAUSE. [Cases: Commerce 77.10(3). C.J.S. Commerce
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