crime-fraud exception. The doctrine that neither the attorney–client privilege nor the attorney-work-product privilege protects attorney–client communications that are in furtherance of a current or planned crime or fraud. Clark v. United States, 289 U.S. 1, 53 S.Ct. 465 (1933); In re Grand Jury Subpoena Duces Tecum, 731 F.2d 1032 (2d Cir. 1984). [Cases: Federal Civil […]
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derogatory clause. 1. A statutory or contractual provision proclaiming that the document in which it appears, or a part of the document, cannot be repealed or amended. • Such provisions are considered ineffective. “The one thing a sovereign legislature cannot do is truncate its own sovereignty by restricting its successors. A parliament sovereign today must
ex lege (eks lee-jee orlay-gay). [Latin] By virtue of law; as a matter of law (property forfeited ex lege). “Antecedent rights ‘in personam’ … either arise or do not arise out of a contract…. In the latter case, since they arise from facts of various kinds to which it pleases the Law to affix similar
internally displaced person. A person who has been forced to migrate within a national territory because of threats to life, limb, or freedom, and who cannot establish a new residence because of continuing threats. • Internally displaced persons flee for the same reasons as refugees — fear of persecution, human-rights abuses, civil war, natural or
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college. 1. An institution of learning that offers instruction in the liberal arts, humanities, and sciences, but not in the technical arts or in studies preparatory to admission to a profession. [Cases: Colleges and Universities 1. C.J.S. Colleges and Universities §§ 2–3, 9.] 2. An assembly of people, established by law to perform some special
Diplomatic Security Service. A bureau of the U.S. Department of State having responsibility for protecting the Secretary of State and domestic and foreign dignitaries, as well as for investigating criminal activities such as identity-document fraud involving U.S. passports and visas. • The Service now employs some 800 special agents (members of the U.S. Foreign Service),
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signum (sig-n[schwa]m), n. [Latin] Roman law. 1. A sign; a seal. “Signum. (On written documents.) A seal (a stamp) put on to close a document in order to make its contents inaccessible to unauthorized persons and protect against forgery, or at the end of it after the written text. In the latter case the seal
Copyright. The system of protecting the moral and economic rights of the creator of a work, esp. in civil-law countries. — Also termed (in French) droit d’auteur; (in German) Urheberrecht; (in Italian) diritto d’ autore; (in Spanish) derecho de autor.
cash-expenditure method. Tax. A technique used by the IRS to reconstruct a taxpayer’s unreported income by comparing the amount spent on goods and services during a given period with the income reported for that period. • If the expenditures exceed the reported revenue, the IRS treats the difference as taxable income. [Cases: Internal Revenue 4530.
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confederation. 1. A league or union of states or nations, each of which retains its sovereignty but also delegates some rights and powers to a central authority. • The United States, for example, was first organized under the Articles of Confederation. Cf. FEDERATION. “A confederation is a union, more or less complete, of two or