fruit and the tree doctrine
fruit-and-the-tree doctrine. Tax. The rule that an individual who earns income cannot assign that income to another person to avoid taxation.
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duoviri
duoviri 〈拉〉(罗马法)双人制 指古罗马由两人担任同一官职的制度。在王政改为共和时，最初设置两名执政官〔consules〕，他们享有平等的权力，以便互相监督，彼此牵制而避免一人专断独裁。嗣后因国务发展，又陆续增设助理官〔quaestores〕、监察官〔censores〕、市政官〔aediles curules〕和保民官〔tribunus plebis〕等各两人。双人制也适用于审理叛逆案件，由执政官或独裁官选任两名法官共同负责审理并同时宣判之。
conscience
conscience. 1. The moral sense of right or wrong; esp., a moral sense applied to one’s own judgment and actions. 2. In law, the moral rule that requires justice and honest dealings between people.
freehold
freehold, n. 1. An estate in land held in fee simple, in fee tail, or for term of life; any real-property interest that is or may become possessory. • At common law, these estates were all created by enfeoffment with livery of seisin. [Cases: Estates in Property 4–7, 12. C.J.S. Estates §§ 10–14, 20–27.] 2.
special
special, adj. 1. Of, relating to, or designating a species, kind, or individual thing. 2. (Of a statute, rule, etc.) designed for a particular purpose. 3. (Of powers, etc.) unusual; extraordinary.
Pushman doctrine
Archaic. The rule that transfer of an unpublished work transfers the common-law copyright to the work along with the work itself. • The name derives from Pushman v. New York Graphic Soc’y, Inc., 39 N.E.2d 249 (N.Y. 1942). The doctrine was rejected by § 202 of the Copyright Act of 1976, but it remains in
cable and satellite directive
Cable and Satellite Directive. See DIRECTIVE ON THE COORDINATION OF CERTAIN RULES CON-CERNING COPYRIGHT AND NEIGHBOURING RIGHTS APPLICABLE TO SATELLITE BROADCASTING AND CABLE RETRANSMISSION.
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stare decisis
stare decisis (stahr-ee di-sI-sis orstair-ee), n. [Latin “to stand by things decided”] The doctrine of precedent, under which it is necessary for a court to follow earlier judicial decisions when the same points arise again in litigation. See PRECEDENT; NON QUIETA MOVERE. Cf. RES JUDICATA; LAW OF THE CASE ; (in civil law) jurisprudence constante
declaration of paris
Declaration of Paris. An international agreement, signed by Great Britain, France, Turkey, Sardinia, Austria, Prussia, and Russia in 1856 (at the end of the Crimean War), providing that (1) privateering is illegal, (2) with the exception of contraband, a neutral flag covers an enemy’s goods, (3) with the exception of contraband, neutral goods cannot be
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entirety clause
entirety clause. Oil & gas. A mineral-lease or deed provision specifying that royalties must be apportioned if the property is subdivided after the lease is granted. • For the lessee, the clause makes it clear that the lessee’s duties will increase if the lessor transfers a part of the leased premises. For the lessor, the