judicial-economy exception. An exemption from the final-judgment rule, by which a party may seek immediate appellate review of a nonfinal order if doing so might establish a final or nearly final disposition of the entire suit. See FINAL-JUDGMENT RULE. [Cases: Appeal and Error 68; Federal Courts 572. C.J.S. Appeal and Error §§ 82–84.]
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dependent n. 被扶养人；被赡养人；非独立生活的人 其生活费用主要来源于他人，即其依赖于他人的资助，不能自我维持或存在，或者须借助他人的意志、权力、帮助才能从事法律行为。就劳工赔偿〔workers’ compensation〕而言，它是指依赖于他人并由他人维持其生存的人。根据美国税法，它是指在某一公历年中，其一半以上的生活费用来自于纳税人的人，且须为纳税人的亲属和美国公民。 (→lawful dependent；dependency exemption) a.从属的；依靠的；非独立的；附条件的
quod clerici non eligantur in officio ballivi, etc. (kwod kler-[schwa]-sI non el-[schwa]-gan-t[schwa]r in [schwa]-fish-ee-oh bal-lI-vI), n. [Law Latin “that clerks are not chosen in the office of a bailiff, etc.”] Hist. A writ exempting a clerk, who was to be appointed as a bailiff, beadle, reeve, or other officer, from serving in the office.
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ephemeral recording. Copyright. A temporary copy of a work that may be created and used by a broadcaster under a license or under a statutory exemption that waives the need to obtain the copyright owner’s permission. • A broadcaster must still pay royalties, and usu. must destroy the ephemeral recording within a statutorily defined time
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frank-fee. Hist. Freehold land — land that one held to oneself and one’s heirs — exempted from all services except homage; land held other than by ancient demesne or copyhold.
Securities. Any of the following: (1) a person directly or indirectly acting in concert with a distribution participant in connection with the acquisition or distribution of the securities involved; (2) an affiliate who directly or indirectly controls the purchases of those securities by a distribution participant, or whose purchases are controlled by such a participant,
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determination letter. A letter issued by the Internal Revenue Service in response to a taxpayer’s request, giving an opinion about the tax significance of a transaction, such as whether a nonprofit corporation is entitled to tax-exempt status. — Also termed ruling letter. [Cases: Internal Revenue 3049.]
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at-issue waiver. An exemption from the attorney–client privilege, whereby a litigant is considered to have waived the privilege by taking a position that cannot be effectively challenged without analyzing privileged information. Cf. OFFENSIVE-USE WAIVER. [Cases: Witnesses 219(3).]
qualified domestic-relations order. A state-court order or judgment that relates to alimony, child support, or some other state domestic-relations matter and that (1) recognizes or provides for an alternate payee’s right to receive all or part of any benefits due a participant under a pension, profit-sharing, or other retirement benefit plan, (2) otherwise satisfies §
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wear and tear. Deterioration caused by ordinary use; the depreciation of property resulting from its reasonable use (the tenant is not liable for normal wear and tear to the leased premises). — Also termed fair wear and tear; natural wear and tear. [Cases: Landlord and Tenant 55. C.J.S. Landlord and Tenant § 260.] “ ‘Fair