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inn of court

Inn of Court. 1. Any of four autonomous institutions, one or more of which English barristers must join to receive their training and of which they remain members for life: The Honourable Societies of Lincoln’s Inn, the Middle Temple, the Inner Temple, and Gray’s Inn. • These powerful bodies examine candidates for the Bar, “call” […]

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culprit

culprit. 1. A person accused or charged with the commission of a crime. 2. A person who is guilty of a crime. • Culprit may be a running together of cul, shortened from the Latin culpabilis (“guilty”), and prit, from Old French prest (“ready”), two words formerly used to orally plead at the outset of

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acre

acre. An area of land measuring 43,560 square feet. foot acre. A one-foot-deep layer of coal, water, or other material spread over one acre. • This measurement method is used to value coal land for tax purposes. It is also used to measure the volume and capacity of reservoirs.

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tax audit

The review of a taxpayer’s return by the IRS, including an examination of the taxpayer’s books, vouchers, and records supporting the return. — Also termed audit of return. [Cases: Internal Revenue 4443. C.J.S. Internal Revenue §§ 616, 618.]

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damnum emergens

damnum emergens (dam-n[schwa]m i-m[schwa]r-jenz). [Latin “damage arising”] Hist. An actual realized loss (such as a decline in the value of property) as opposed to an expected future loss (such as loss of profit); consequential loss. “These kinds of damage are distinguished by the commentators as damnum emergens and lucrum cessans, which may be rendered ‘positive

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failure to thrive

failure to thrive. Family law. 1. A medical and psychological condition in which a child’s height, weight, and motor development fall significantly below average growth rates. • Failure to thrive is sometimes asserted as a ground for alleging abuse or neglect by a parent or caregiver. 2. A condition, occurring during the first three years

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alternat

alternat (awl-t[schwa]r-nit or al-ter-nah). [French] The rotation in precedence among states, diplomats, etc., esp. in the signing of treaties. • This practice gives each diplomat a copy of the treaty with the diplomat’s signature appearing first.

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caducary

caducary (k[schwa]-d[y]oo-k[schwa]-ree), adj. (Of a bequest or estate) subject to, relating to, or by way of escheat, lapse, or forfeiture of property (the statute was intended to waive the rights of the caducary heirs).

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