office audit
An IRS audit of a taxpayer’s return conducted in the IRS agent’s office. [Cases: Internal Revenue 4443. C.J.S. Internal Revenue §§ 616, 618.]
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lord campbell’s act
Lord Campbell’s Act. 1. The 1846 English statute that created a wrongful-death claim for the relatives of a decedent when the decedent would have had a claim if he or she had been merely injured and not killed. • Technically known as the Fatal Accidents Act of 1846, this statute changed the earlier rule, under
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euthanasia
euthanasia (yoo-th[schwa]-nay-zh[schwa]), n. The act or practice of killing or bringing about the death of a person who suffers from an incurable disease or condition, esp. a painful one, for reasons of mercy. • Euthanasia is sometimes regarded by the law as second-degree murder, manslaughter, or criminally negligent homicide. In 2001, the Netherlands became the
tail special
A tail limited to specified heirs of the donee’s body. — Also termed special tail. [Cases: Estates in Property 12; Wills 604. C.J.S. Estates §§ 22–27; Wills § 1258.]
copartnership
copartnership. See PARTNERSHIP. • The terms copartnership and partnership are equally old — each having first appeared in the 1570s.
madrid protocol
Madrid Protocol. Trademarks. 1. A 1996 international agreement that allows citizens of a Madrid Agreement signatory nation to apply for a single international trademark through the World Intellectual Property Organization instead of registering the trademark in each individual nation. • An applicant must apply for the trademark’s registration in a treaty-member nation before applying for
quasi(-)entail
quasi(-)entail 准限嗣继承地产(权) 指授予某人及其继承人或其直系子嗣〔heirs of his body〕的、在他人生存期间保有的地产权〔estate pur autre vie〕。这种权益准确地说并非限嗣继承地产权〔estate-tail〕——因为它并不是以可继承的方式授予的，但它与非限嗣继承地产权非常相似——因为在授予人生存期间，当受让人死亡时它将转归受让人的继承人享有，如同可继承地产权的传承一样。在授予人生存期间，这种权益还可以剩余地产权〔remainder〕转让，而这种转让将阻却受让人的继承人和原来的剩余地产权享有人。1926年之前，这种转让可通过遗嘱之外的任何方式实现，1926年之后，这种权益变成了一种衡平权益，可以通过遗嘱遗赠或阻却。 (→entail; pur autre vie)
municipal corporation
municipal corporation. A city, town, or other local political entity formed by charter from the state and having the autonomous authority to administer the state’s local affairs. — Also termed municipality. Cf. quasi-corporation under CORPORATION. [Cases: Municipal Corporations 1. 1. C.J.S. Municipal Corporations §§ 2–7.] municipal corporation de facto. A corporation recognized to exist, although
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scutage
scutage (skyoo-tij), n. [fr. Latin scutum “a shield”] Hist. 1. A monetary payment levied by the king on barons as a substitute for some or all of the knights to be supplied to the king by each baron. • This payment seems to date from the 12th century, Henry II (1154–1189) having levied five scutages
protectorate
protectorate (pr[schwa]-tek-t[schwa]-r[schwa]t). 1. Int’l law. The relationship between a weaker nation and a stronger one when the weaker nation has transferred the management of its more important international affairs to the stronger nation. 2. Int’l law. The weaker or dependent nation within such a relationship. 3. (usu. cap.) The period in British history — from