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age of reason

age of reason 理性年龄;责任年龄 指一个人开始能够辨别是非,并且在法律上能够承担民事或刑事责任的年龄。在美国,关于这一年龄的限定各司法管辖区并不相同,但一般认为,7岁以下的儿童绝对不承担任何责任,14岁以下的儿童适用可反驳的推定。在英格兰,刑事责任年龄被提高到10岁,在苏格兰则被提高到8岁。 (→age of discretion; infancy)

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prisoner’s dilemma

prisoner’s dilemma. A logic problem — often used by law-and-economics scholars to illustrate the effect of cooperative behavior — involving two prisoners who are being separately questioned about their participation in a crime: (1) if both confess, they will each receive a 5-year sentence; (2) if neither confesses, they will each receive a 3-year sentence;

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foreign personal holding company/FPHC

foreign personal holding company/FPHC 〈美〉外国个人控股公司 指符合下述条件的外国公司:1纳税年度总收入的60%或60%以上是公司收入;2在纳税年度的任何时间,总表决权或股票总额的50%以上由5个或不足5个美国人直接或间接拥有。如果持续一个纳税年度符合总收入60%的标准,则该标准降为50%,直到该外国公司连续3年不能达到50%标准或在整个纳税年度内美国股东对股票的拥有比例未达到标准。

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reason to know

reason to know. Information from which a person of ordinary intelligence — or of the superior intelligence that the person may have — would infer that the fact in question exists or that there is a substantial enough chance of its existence that, if the person exercises reasonable care, the person can assume the fact

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Marbury v. Madison

Marbury v. Madison 〈美〉马伯里诉麦迪逊案 美国最高法院1803年判例。1800年,联邦党人总统亚当斯竞选连任失败,在其离任前抢先任命一批联邦党人法官。由于时间紧迫,对其中所任命的马伯里等数名法官的任命状未能及时送出。新总统杰斐逊就任后,命令新国务卿麦迪逊停发尚未颁发的任命状。马伯里即向最高法院起诉杰斐逊,请求法院根据1789年《司法法》〔Judiciary Act〕第13条规定,颁发执行职务令〔writ of mandamus〕。最高法院在首席大法官马歇尔主持下,一致认定麦迪逊无权拒发委任状,但同时又认定1789年《司法组织法》第13条企图变更美国宪法第三条第二款关于最高法院裁判权的规定,因而是违宪和无效的,最高法院不能签发执行职务令。该案例因此开创了联邦最高法院有权审查国会立法是否违宪的先河,成为美国违宪审查制度的渊源。

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