proof of debt
proof of debt. The establishment by a creditor of a debt in some prescribed manner (as by affidavit) as a first step in recovering the debt from an estate or property; PROOF OF CLAIM.
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interdiction
interdiction. 1. The act of forbidding or restraining. interdiction of commercial intercourse. Int’l law. A governmental prohibition of commercial trade. 2. The interception and seizure of something, esp. contraband. 3. Civil law. The act of depriving a person of the right to handle his or her own affairs because of mental incapacity. See EX CAPITE
commissioner’s court
In certain states, a court having jurisdiction over county affairs and often functioning more as a managerial group than as a judicial tribunal.
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responde book
responde book. Hist. Scots law. The chancellery’s record of all duties payable by heirs who obtained royal warrants for possession of the decedent’s lands.
clear reflection of income standard
clear-reflection-of-income standard. Tax. An income-accounting method that the IRS can force on a taxpayer if the method used does not clearly reflect income. IRC (26 USCA) § 446(b). [Cases: Internal Revenue 3095, 3103. C.J.S. Internal Revenue §§ 21, 24, 26, 39–40, 52.]
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personal representative
A person who manages the legal affairs of another because of incapacity or death, such as the executor of an estate. • Technically, while an executor is a personal representative named in a will, an administrator is a personal representative not named in a will. — Also termed independent personal representative; legal representative. [Cases: Executors
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hatsell’s precedents
Hatsell’s Precedents. A compilation of points of order decided in the House of Commons, published by the House’s clerk, John Hatsell, in two volumes, the first in 1776 and the second in 1781. • Hatsell’s compilation was a primary source for the manual that Thomas Jefferson compiled while presiding over the United States Senate.
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magnus rotulus statutorum
magnus rotulus statutorum (mag-n[schwa]s roch-[schwa]-l[schwa]s stach-[ schwa]-tor-[schwa]m). [Law Latin “the great statute roll”] The first of the English statute rolls, beginning with Magna Carta and ending with Edward III.
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federal comity doctrine
federal-comity doctrine. The principle requiring federal district courts to refrain from interfering in each other’s affairs. [Cases: Federal Courts 1143.]
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pioneer drug
The first drug that contains a particular active ingredient that is approved by the FDA for a specified use.