Search Results for: IRS

junior user

junior user. Trademarks. A person other than the first person to use a trademark. • A junior user may be permitted to continue using a mark in areas where the senior user’s mark is not used, if the junior user did not know about the other user, and was the first user to register the […]

junior user Read More »

theodosian code

Theodosian Code (thee-[schwa]-doh-sh[schwa]n).Roman law. A compilation of imperial enactments prepared at the direction of the emperor Theodosius II and published in A.D. 438. • The Theodosian Code replaced all other imperial legislation from the time of Constantine I (A.D. 306–337), and remained the basis of Roman law until it was superseded by the first Justinian

theodosian code Read More »

circumspecte agatis

Circumspecte agatis (s[schwa]r-k[schwa]m-spek-tee [schwa]-gay-tis). [Latin “that you act cir-cumspectly”] Hist. A directive from the king to his justices detailing the boundaries of ecclesiastical jurisdiction. • The directive, issued circa 1285, was originally in the form of a writ, but over time acquired statutory authority. The title Circumspecte agatis derives from the first few words of

circumspecte agatis Read More »

care

care, n. 1. Serious attention; heed (written with care). 2. Under the law of negligence or of obligations, the conduct demanded of a person in a given situation. • Typically, this involves a person’s giving attention both to possible dangers, mistakes, and pitfalls and to ways of minimizing those risks (standard of care). See DEGREE

care Read More »

virtue ethics

virtue ethics. Ethics. An ethical theory that focuses on the character of the actor rather than on the nature of the act or its consequences. • This approach received its first and perhaps its fullest expression in the works of Aristotle, esp. in his Ethics. Cf. CONSEQUENTIALISM.

virtue ethics Read More »

lying in wait

lying in wait (为谋杀他人而)事先埋伏 指为谋杀他人或故意伤害他人而事先埋伏在一个地点,当被害人经过时,进行突然袭击。lying in wait可以用来证明杀人者具有杀人的预谋和故意。作为加重情节,它必须由三个因素构成,即等候〔waiting〕、观望〔watching〕和秘密进行〔secrecy〕。在美国那些将谋杀罪划分等级的州中,如果杀人者实施了事先埋伏的行为,则构成一级谋杀罪〔murder in first degree〕。

lying in wait Read More »

equitable lien

A right, enforceable only in equity, to have a demand satisfied from a particular fund or specific property, without having possession of the fund or property. • It arises mainly in four circumstances: (1) when an occupant of land, believing in good faith to be the owner of that land, makes improvements, repairs, or other

equitable lien Read More »

general occupant

A person who occupies land in the interim arising after the death of a pur autre vie tenant but before the death of the person who serves as the measuring life for the estate. • The pur autre vie tenant does not state who may occupy the land after the death of the first tenant;

general occupant Read More »

Scroll to Top