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aggregation

aggregation. Patents. 1. A set of parts that do not cooperate in structure or function, and are therefore unpatentable as an invention; the opposite of a combination. [Cases: Patents 25. C.J.S. Patents § 86.] 2. Hist. A patent examiner’s label for a claimed invention that may or may not be a patentable combination but whose […]

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common law bond

A performance bond given by a construction contractor. • A common-law bond exceeds the requirements of a statutory performance bond because it provides additional coverage for construction projects. Cf. PERFORMANCE BOND. [Cases: Principal and Surety 65, 66(1). C.J.S. Principal and Surety §§ 70, 72–73, 75.]

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business trust

A form of business organization, similar to a corporation, in which investors receive transferable certificates of beneficial interest (instead of stock shares). — Also termed Massachusetts trust; common-law trust. [Cases: Joint–Stock Companies and Business Trusts 1, 8. C.J.S. Business Trusts §§ 2–8, 10–12, 17–18, 37; Joint Stock Companies§§ 2–4, 6, 11.]

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lawyer

lawyer n. 律师;法律工作者;法律家 对从事法律职业者或拥有法学知识者的总称。这一职业称为Practice of Law,其含义并无一致界定,但通常包括代表他人出庭以及在法庭上或法庭外为他人提供法律指导。在英国则将律师分为出庭律师〔barrister; advocate〕和事务律师〔solicitor〕,而在美国对律师则不作分类,但实际上仍广泛存在各种异于lawyer一词的称谓。美国律师称谓〔What are lawyers referred to in the United States〕1常用同义词〔general synonyms〕 attorney(attorney at law的简称,最为常用,复数为attorneys);counsel(既可作单数用,也可作复数用,复数形式偶用counsels);counselor(counselor at law的简称,应用于某些司法管辖区);member of the bar2政府律师〔government lawyers〕 Attorney General(总检察长,同为司法部长,复数为attorneys general); Solicitor General(副总检察长);district attorney(地区检察官,指县〔county〕或类似县的地方的检察官,也称作county attomey; county prosecutor; prosecuting attorney; public prosecutor; state’s attorney.在联邦司法区也称United States attorney); county counsel(县律师,有时称solicitor,是县或类似县的地方处理民事案件的律师);city attorney(市律师,是市处理民事和刑事案件的律师);legislative counsel(立法顾问);public defender(联邦、州及地方的公设辩护人);trial judge advocate(军事检察官,在军事法院〔court martial〕履行控诉职能的官员,通常但不必定是律师);United States attorney(美国检察官)3私人律师〔private lawyers〕 general counsel(首席法律顾问,指某一企业的首席律师或全体律师);house

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hobby loss

A nondeductible loss arising from a personal hobby, as contrasted with an activity engaged in for profit. • The law generally presumes that an activity is engaged in for profit if profits are earned during at least three of the last five years. IRC (26 USCA) § 183. [Cases: Internal Revenue 3396, 3397.]

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