Search Results for: IMPROVEMENT

superficies

superficies (s[y]oo-p[schwa]r-fish-ee-eez or -fish-eez), n. [Latin “surface”] Roman & civil law. 1. The surface of the ground. 2. An improvement that stands on the surface of the ground, such as a building, other construction, trees, plants, or crops. 3. The right of a superficiarius. See SUPERFICIARIUS.

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grand remonstrance

Grand Remonstrance (ri-mon-str[schwa]nts). Hist. A protest document issued by the House of Commons in 1641, setting forth numerous political grievances against Charles I. • The document demanded three primary remedial measures: (1) improvements in the administration of justice, (2) appointment of trustworthy ministers, and (3) enforcement of the laws against Roman Catholics. It was the

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featherbedding

featherbedding. A union practice designed to increase employment and guarantee job security by requiring employers to hire or retain more employees than are needed. • The practice stems from employees’ desire for job security in the face of technological improvement. Featherbedding is restricted by federal law but is an unfair labor practice only if, for

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obsolescence

obsolescence (ob-s[schwa]-les-[schwa]nts). 1. The process or state of falling into disuse or becoming obsolete. 2. A diminution in the value or usefulness of property, esp. as a result of technological advances. • For tax purposes, obsolescence is usu. distinguished from physical deterioration. Cf. DEPRECIATION. [Cases: Taxation 348(4).] economic obsolescence. Obsolescence that results from external economic

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basis

basis. 1. A fundamental principle; an underlying condition. 2. Tax. The value assigned to a taxpayer’s investment in property and used primarily for computing gain or loss from a transfer of the property. • When the assigned value represents the cost of acquiring the property, it is also called cost basis. — Also termed tax

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United States Court of Federal Claims

United States Court of Federal Claims 美国索赔法院 该联邦法院始成立于1855年,当时称Court of Claims。1982年《联邦法院改进法》〔Federal Courts Improvement Act〕废除了该法院而代之以新设立的索赔法院〔United States Claims Court〕。原索赔法院〔Court of Claims〕与原美国关税和专利上诉法院〔United States Courts of Customs and Patent Appeals〕合并成为新的美国联邦巡回上诉法院〔United States Court of Appeals for the Federal Circuit〕,原索赔法院〔Court of Claims〕的初审部〔Trial Division〕成为新设立的U.S. Claims Court,1992年该法院又更名为U.S.Court of Federal Claims。它对基于美国宪法、联邦制定法、联邦法规、与美国政府订立的合同而向美国政府提出的索赔请求或任何其他非基于侵权而产生的损害赔偿请求具有初审管辖权。

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