Search Results for: IRS

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 […]

anders brief Read More »

in mitiori sensu

in mitiori sensu (in mish-ee-or-Isens-[y]oo), adv. [Law Latin] In a milder or more favorable sense. • This phrase appeared as part of the former rule applied in slander actions. A word capable of two meanings would be given the one more favorable to the defendant. Cf. INNOCENT-CONSTRUCTION RULE. [Cases: Libel and Slander 19. C.J.S. Libel

in mitiori sensu Read More »

ides

ides (Idz), n. [fr. Latin idus] (pl.) Roman law. In the Roman calendar, the ninth day after the Nones, being the 15th of March, May, July, and October, and the 13th of the other months. • In the calculation of the day, Nones is the first day counted. Cf. CALENDS; NONES.

ides Read More »

feigned issue

feigned issue. Hist. A proceeding in which the parties, by consent, have an issue tried by a jury without actually bringing a formal action. • The proceeding was done when a court either lacked jurisdiction or was unwilling to decide the issue. — Also termed fictitious issue. “The chancellor’s decree is either interlocutory or final.

feigned issue Read More »

simple

simple, adj. 1. (Of a crime) not accompanied by aggravating circumstances. Cf. AGGRAVATED(1). 2. (Of an estate or fee) heritable by the owner’s heirs with no conditions concerning tail. 3. (Of a contract) not made under seal. [Cases: Contracts 36. C.J.S. Contracts § 76.]

simple Read More »

foreign

foreign, adj. 1. Of or relating to another country (foreign affairs). 2. Of or relating to another jurisdiction (the Arizona court gave full faith and credit to the foreign judgment from Mississippi). — foreigner, n.

foreign Read More »

dotalitium

dotalitium (doh-t[schwa]-lish-ee-[schwa]m), n. [Law Latin] Hist. Dower. “[S]ome have ascribed the introduction of dower to the Normans, as a branch of their local tenures; though we cannot expect any feodal reason for its invention, since it was not a part of the pure, primitive, simple law of feuds, but was first of all introduced into

dotalitium Read More »

substitution

substitution. 1. A designation of a person or thing to take the place of another person or thing. 2. The process by which one person or thing takes the place of another person or thing. [Cases: Federal Civil Procedure 351; Parties 57. C.J.S. Parties §§ 76–78.] 3. Parliamentary law. An amendment by replacing one or

substitution Read More »

Scroll to Top