Search Results for: IRS

American Digest System

American Digest System 美国判例摘要系统 由韦氏出版公司〔West Publishing Company〕出版的全美国内容最广泛的判例摘要,包括了韦氏公司出版的判例汇编中的所有判例,将近300万个,且每年增加约3万个。它摘编了自1658年至今上诉法院作出书面判决的所有标准判例,以及某些初审法院的精选判例。整个系统分为数个多卷本的单元:世纪摘要〔Century Digest〕(1658-1896);第一十年摘要〔First Decennial〕(1897-1906);第二十年摘要〔Second Decennial〕(1906-1916);第三十年摘要〔Third Decennial〕(1916-1926);第四十年摘要〔Fourth Decennial〕(1926-1936);第五十年摘要〔Fifth Decennial〕(1936-1946);第六十年摘要〔Sixth Decennial〕(1946-1956);第七十年摘要〔Seventh Decennial〕(1956-1966);第八十年摘要〔Eighth Decennial〕(1966-1976);第九十年摘要第一部分〔Ninth Decennial,Part 1〕(1976-1981);第九十年摘要第二部分〔Ninth Decennial, Part 2〕(1981-1986)等。各单元之间在实质上是相互独立的,它们之间通过钥匙号索引体系而联结起来。

American Digest System Read More »

initial disclosure

Civil procedure. In federal practice, the requirement that parties make available to each other the following information without first receiving a discovery request: (1) the names, addresses, and telephone numbers of persons likely to have relevant, discoverable information, (2) a copy or description of all relevant documents, data compilations, and tangible items in the party’s

initial disclosure Read More »

fideicommissum

fideicommissum (fI-dee-I-k[schwa]-mis-[schwa]m). [Latin]. 1. Roman law. A direction to an heir asking the heir as a matter of good faith to give some part of the inheritance, such as a particular object, or all the inheritance, to a third party. • A fideicommissum was a device to overcome some of the technicalities of the Roman

fideicommissum Read More »

mischief rule

mischief rule. In statutory construction, the doctrine that a statute should be interpreted by first identifying the problem (or “mischief”) that the statute was designed to remedy and then adopting a construction that will suppress the problem and advance the remedy. — Also termed rule in Heydon’s Case; purpose approach. Cf. GOLDEN RULE; PLAIN-MEANING RULE;

mischief rule Read More »

court hand

court hand. Hist. A script style used by English court clerks, the words being abbreviated and contracted according to a set of common principles for maintaining brevity and uniformity. • This type of writing, along with the use of Latin (except for technical or untranslatable phrases), was banned early in the 18th century in an

court hand Read More »

breaking a patent

breaking a patent. The act of demonstrating that a patent is invalid or unenforceable because it was used unlawfully by the patentee (esp. in violation of antitrust laws), or improperly issued by the U.S. Patent and Trademark Office because of fraud, the existence of prior art, or any other barrier to proper issuance. • Defendants

breaking a patent Read More »

issue

issue v. (1)颁布(法律、法令);签发(令状、传票及诉讼中的各种命令) (2)发行(证券);签发(票据、信用证) (3)出生;传代 (4)生成孳息;收益 n. (5)(法律、法令的)颁布;(令状、传票及诉讼中各种命令的)签发 (6)(证券)发行;(票据、信用证)的签发 (7)争点;争执点;争议点 诉讼中双方当事人之间关于事实或法律的争议事项或问题。争执点可以从当事人的诉求和答辩中推断出来,当一方当事人肯定某一法律事项,而另一方当事人予以否定,且在以后的诉答中当事人未能有所补充时,当事人即成为争议双方〔parties at issue〕,由此引出的争议事项即成为争执点。争执点可以是法律上的,也可以是事实上的,但均须是单一的、确定的、实质性的。争执点实际上是双方当事人希望法院就法律上的问题,或法院、陪审团就事实上的问题作出裁决的有争议的事项或问题。 (8)子女;后嗣;后代 1一般是指所有具有同一祖先的人,包括所有将来的后嗣。在可继承财产转让契据中,若无明确相反的说明,该词通常被解释为包括各种亲等的后嗣。在此意义上,不仅包括子女,而且包括所有亲等的其他后嗣。2当该词用于遗嘱中时,其范围须依据遗嘱人在遗嘱中的意思表示加以具体确定。因此,其范围可能仅限于子女,也可能依据遗嘱人明示的意思表示而包括在遗嘱人死亡时尚生存的其他后嗣。该词通常具有限定含义,有时被视为与「直系继承人」〔heirs of the body〕同义。简言之,该词的含义和范围极易引致争议,宜避免使用。在必须使用时,应符合语法规则。其经常引致的问题是,该词应被作为单数还是复数处理。 (→issue at law; issue of fact)

issue Read More »

Scroll to Top