adjourn ([schwa]-j[schwa]rn), vb. Parliamentary law. To end or postpone (a proceeding). Cf. RECESS(2). “A motion to recess suspends the current meeting until a later time; the unqualified motion to adjourn terminates the meeting. When an assembly reconvenes following a recess, it resumes the meeting at the point where it was interrupted by the motion to […]
declaration of estimated tax. A required IRS filing by certain individuals and businesses of current estimated tax owed, accompanied by periodic payments of that amount. • The requirement ensures current collection of taxes from taxpayers (such as self-employed persons) whose incomes are not fully taxed by payroll withholding. IRC (26 USCA) §§ 6315, 6654. [Cases:
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Hist. A life insurance policy that accumulated a fixed percentage of the insurer’s surplus profits, payable as a lump sum on a certain date or at the insured’s death, whichever came first.
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heir at law 法定继承人 在普通法中，指被继承人无遗嘱死亡时，有权继承被继承人所有或占有的土地、保有地产和其他可继承财产的人。等同于「一般法定继承人」〔general heir〕，或更为简单的术语「法定继承人」〔heirs〕。但该词不必专指普通法的法定继承人〔heirs at common law〕，后者仅指在无遗嘱的情况下继承死者不动产的人。在不法致死法〔wrongful death statute〕中，指直系卑亲属。 (→descent; legal heir)
eisne (ayn), adj. [Law French] Hist. Eldest; firstborn. — Also spelled eigne, einsne, aisne, eign. bastard eisne. Hist. An illegitimate son whose parents afterward marry and have a second son (mulier puisne) for lawful issue.
Property. The rule that if — in a single grant — a freehold estate is given to a person and a remainder is given to the person’s heirs, the remainder belongs to the named person and not the heirs, so that the person is held to have a fee simple absolute. • The rule, which
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Melson formula. Family law. A method of calculating a noncustodial parent’s child-support obligation to ensure that (1) neither parent falls below the poverty level in meeting child-support obligations, and (2) a child of a wealthier noncustodial parent shares in that parent’s higher standard of living. • Named for Judge Elwood F. Melson of Delaware Family
volumus (vol-[schwa]-m[schwa]s), vb. [Latin] Hist. We will; it is our will. • This was the first word of a clause in royal writs of protection and letters patent. It uses the royal we — the plural first person by which monarchs have traditionally spoken.
letters of guardianship. A court order appointing a guardian to care for the well-being, property, and affairs of a minor or an incapacitated adult. • It defines the scope of the guardian’s rights and duties, including the extent of control over the ward’s education and medical issues. See GUARDIAN. [Cases: Guardian and Ward 16.]
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An unofficial and informal body of noncabinet advisers who often have more sway with the executive than the real cabinet does. • This term was first used derisively in reference to some of President Andrew Jackson’s advisers, who, because of their reputation for unpolished manners, were supposedly not important enough to meet in the formal