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marital privacy doctrine

marital-privacy doctrine. A principle that limits governmental intrusion into private family matters, such as those involving sexual relations between married persons. • The marital-privacy doctrine was first recognized in Griswold v. Connecticut, 381 U.S. 479, 85 S.Ct. 1678 (1965). The doctrine formerly deterred state intervention into matters involving domestic violence. Today, with the trend toward […]

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United States Tax Court

United States Tax Court 美国税务法院 1942年根据美国宪法设立,取代了原来的税务上诉委员会〔Board of Tax Appeals〕。它属于联邦法院,受理纳税人对国内税务署〔IRS〕作出的关于税款差额的决定提出上诉的案件。对一些小额的税务案件,根据纳税人的选择,可适用简易的程序审理,其判决为终局判决,不得上诉。除此之外的其他判决均可向联邦上诉法院提出上诉。对上诉法院的判决仍不服的,可请求联邦最高法院签发调卷令调卷审查。

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bann

bann, n. [Law Latin] Hist. 1. The power of a court to issue an edict, esp. one relating to the public peace. 2. The edict itself. — Also termed bannum. “An essential attribute of judicial power in the later periods is the bann, the right to command and forbid. Etymologically, bann comes from a root

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guarantor

guarantor. One who makes a guaranty or gives security for a debt. • While a surety’s liability begins with that of the principal, a guarantor’s liability does not begin until the principal debtor is in default. Cf. SURETY. [Cases: Guaranty 29, 33.] “A guarantor either guarantees payment or collection, depending on the words used. ‘Payment

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fidejubere

fidejubere (fI-dee-y[schwa]-beer-ee), vb. [Latin] Roman law. To become a surety. • Forms of this word were spoken by the parties to a stipulatio that bound one party to become a surety for the other; the first party asked, “Do you pledge yourself?” (“fidejubesne?”), and the second responded, “I do pledge myself” (“fidejubeo”). See STIPULATIO.

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presentation

presentation. 1. The delivery of a document to an issuer or named person for the purpose of initiating action under a letter of credit; PRESENTMENT(3). [Cases: Banks and Banking 191. C.J.S. Bills and Notes; Letters of Credit§§ 341–366, 368–370, 372–376.] 2. Hist. Eccles. law. A benefice patron’s nomination of a person to fill a vacant

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second mortgage

second mortgage 第二顺位抵押权;次顺位抵押权 在同一不动产上可以设定数个普通法或衡平法上的抵押权,第二顺位抵押权是其中仅次于第一顺位抵押权者。第二顺位抵押权人的地位次于第一顺位抵押权人,但优于其后顺位的抵押权人。第一顺位抵押权人有权不经第二顺位抵押权人同意即可将抵押物出卖,抵押物一经出卖所有的抵押权即告消灭。出卖抵押物所得收益须先清偿第一顺位抵押权人的债权,如有剩余再清偿第二顺位抵押权人的债权。 (→first mortgage)

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criminal anarchy

A doctrine advocating the overthrow of organized government by force or violence, by assas-sinating a head of government, or by some other unlawful act. • Most states have laws limiting speech that incites criminal anarchy. The laws do not apply to abstract philosophical expressions or predictions or like expressions protected by the First and Fourteenth

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