Search Results for: LIFO

law store

law store 〈美〉法律服务中心 加利福尼亚州〔California〕设立的为公众提供法律服务的中心,用户只需支付995美元可通过电话向该中心的律师咨询。若支付更多费用,该中心还可通过电话向客户提供建议,亦可为客户草拟有关遗嘱、收养、更名及离婚的文件。参与该法律服务中心的律师来自1973年成立的集体法律服务机构〔Group Legal Services〕。该组织每年提供电话咨询服务的费用从35到60美元不等。尽管有许多律师对此中心的创立提出异议,但大部分律师都视其为必然的发展。

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anders brief

Anders brief. Criminal procedure. A brief filed by a court-appointed defense attorney who wants to withdraw from the case on appeal based on a belief that the appeal is frivolous. • In an Anders brief, the attorney seeking to withdraw must identify anything in the record that might arguably support the appeal. The court then

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collateral attack

collateral attack 间接攻击;附带攻击 指在某一诉讼或程序中对另一诉讼的判决或另一司法程序所作的攻击。它是在一具有其独立目的,而非专以质疑或推翻某一判决为目的的诉讼或程序中对该判决提出的攻击,意在撤销或否认该判决的效力。例如,甲在纽约州〔New York〕获得了该州法院针对乙作出的缺席判决,然后甲想要扣押乙位于加州〔California〕的财产以使判决得到履行,在此,乙可以纽约州法院对自己无管辖权为由对纽约州法院作出的判决进行攻击,此即为间接攻击。 (→direct attack)

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last in first out

last-in, first-out. An accounting method that assumes that the most recent purchases are sold or used first, matching current costs against current revenues. — Abbr. LIFO. Cf. FIRST-IN, FIRST-OUT; NEXT-IN, FIRST-OUT. [Cases: Internal Revenue 3105. 1. C.J.S. Internal Revenue §§ 27–29, 31–33.]

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Noerr-Pennington doctrine

Noerr-Pennington doctrine 〈美〉努艾尔-本宁顿规则 是指来自最高法院的东部铁路主管联席会诉努艾尔汽运公司〔Eastern R.R.President Conference v. Noerr Motor Freight, Inc.〕和联合采矿工人诉本宁顿〔United Mine Workers v.Pennington〕两个判例中确立的规则。该规则认为鼓动立法或实施法律的联合行动不构成违反反托拉斯法。前一个案件涉及铁路系统游说州的立法机关和行政机关采取抑制其竞争者——从事长途货运业务的汽车运输公司的运动,法院认为尽管铁路系统要求政府采取行动的动机是为了减少来自汽车运输业的竞争的事实存在,但其游说并没有违背《谢尔曼法》〔Sherman Act〕,因为游说向政府提供了制定合理政策的必要信息;同时,对游说进行限制可能会侵犯宪法第一条修正案所保护的言论自由权。在第二个案件中,法院认为,影响行政机关的相似努力也不构成违反《谢尔曼法》,即使其中包括了欺骗或虚伪供述这样不道德的行为。近来在加州汽车运输公司诉卡车无限公司一案中〔California Motor Transport Company v.Trucking Unlimited〕,法院发展了该原则,认为影响管理机构如州际商业委员会〔Interstate Commerce Commission〕的行为也是合法的。

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equitable distribution

equitable distribution. Family law. The division of marital property by a court in a divorce proceeding, under statutory guidelines that provide for a fair, but not necessarily equal, allocation of the property between the spouses. • With equitable distribution, when a marriage ends in divorce, property acquired during the marriage is divided equitably between the

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medicaid

Medicaid. A cooperative federal–state program that pays for medical expenses for those who cannot afford private medical services. • The program is authorized under the Social Security Act. — Also termed Medical Assistance; (in California) MediCal. Cf. MEDICARE. [Cases: Health 460–512.]

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