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Dictionary of Law |
Tax Court :: legal definitionTax Court - n. a federal agency with courts in major cities which hear taxpayers' appeals from decisions of the Internal Revenue Service. Tax court hears the appeal de novo (as a trial rather than an appeal) and does not require payment of the amount claimed by the IRS before hearing the case. Tax court decisions may be appealed to the Federal District Court of Appeals. See also: court income tax and Related Law Terms ↓ Related Law Termsabuse of discretion :: n. a polite way of saying a trial judge has made s ... partner's realistic ability to pay.administrative law :: n. the procedures created by administrative agenci ... judge Administrative Procedure Act ancillary jurisdiction :: n. a term used in federal courts when the court de ... ine. See also: pendent jurisdiction appeal :: 1) v. to ask a higher court to reverse the decisio ... ng, as in "he has filed an appeal." appellate court :: n. a court of appeals which hears appeals from low ... court of appeals. See also: appeal attachment :: n. the seizing of money or property prior to getti ... bond. See also: writ of attachment attorney :: n. 1) an agent or someone authorized to act for an ... ialize. See also: court reciprocity authorities :: n. 1) previous decisions by courts of appeal which ... also: brief cite decision precedent bankruptcy :: n. a federal system of statutes and courts which p ... y proceedings trustee in bankruptcy bankruptcy court :: n. the specialized federal court in which bankrupt ... : bankruptcy bankruptcy proceedings bifurcate :: v. the order or ruling of a judge that one issue i ... is necessary. See also: bifurcation case :: n. short for a cause of action, lawsuit, or the ri ... ny, the court stated the rule as:." case law :: n. reported decisions of appeals courts and other ... es. See also: case system precedent comity :: n. when one court defers to the jurisdiction of an ... of cases to which comity may apply. conflict of law :: n. a situation in which both state and federal law ... y arose. See also: forum preemption constitution :: n. the fundamental, underlying document which esta ... ts common law constitutional rights court :: n. 1) the judge, as in "The court rules in favor o ... cost and wait of full court trials. court of appeals :: n. any court (state or federal) which hears appeal ... eals courts. See also: appeal court Court of Customs and Patent Appeals :: n. a federal court established (1929) to hear appe ... lso: Customs Court patent trademark Customs Court :: n. a federal court established (1926) to hear appe ... Court of Customs and Patent Appeals dismissal :: n. 1) the act of voluntarily terminating a crimina ... f the settlement. See also: dismiss district court :: n. 1) in the federal court system, a trial court f ... urt in some states. See also: court error :: n. a mistake by a judge in procedure or in substan ... or. See also: harmless error remand estate tax :: n. generally a federal tax on the transfer of a de ... commonly called an inheritance tax. federal courts :: n. the court system which handles civil and crimin ... rans' appeals. See also: bankruptcy federal question :: n. one basis for filing a lawsuit in federal distr ... ves the federal court jurisdiction. first impression :: adj. referring to a legal issue which has never be ... s for both sides to assist him/her. gift in contemplation of death :: n. (called a gift causa mortis by lawyers showing ... ift tax unified estate and gift tax Grand Jury :: n. a jury in each county or federal court district ... arge indictment preliminary hearing harmless error :: n. an error by a judge in the conduct of a trial w ... ar to be harmless." See also: error income tax :: n. a tax on an individual's net income, after dedu ... al government. See also: income tax indictment :: n. a charge of a felony (serious crime) voted by a ... ictable offense preliminary hearing information :: n. an accusation or criminal charge brought by the ... Jury indictment preliminary hearing injunction :: n. a writ (order) issued by a court ordering someo ... t. See also: injunctive relief writ joint tenancy :: n. a crucial relationship in the ownership of real ... ty property tenancy in common title judge :: 1) n. an official with the authority and responsib ... ice justice of the peace magistrate jurisdiction :: n. the authority given by law to a court to try ca ... Superior Court Supreme Court venue jurisdictional amount :: n. the range between the minimum and maximum amoun ... equirements. See also: jurisdiction law book :: n. any of numerous volumes dealing with law, inclu ... : common law law Shepardize statute lower court :: n. 1) any court of lesser rank, such as municipal ... ruled Defendant had no basis for:." magistrate :: n. 1) a generic term for any judge of a court, or ... ce of the peace preliminary hearing mandate :: n. 1) any mandatory order or requirement under sta ... See also: mandamus writ of mandate marital deduction :: n. an estate tax deduction allowed a surviving spo ... community property estate tax trust marshal :: 1) n. a federal court official who may serve paper ... tablish priorities among creditors. notice :: n. 1) information, usually in writing in all legal ... Thirty-day notice three-day notice opinion :: n. the explanation of a court's judgment. When a t ... which the author is not specified. overrule :: v. 1) to reject an attorney's objection to a quest ... : appellate court objection sustain pendent jurisdiction :: n. in federal procedure, the policy that allows a ... n. (It also may be spelled: pendant peremptory writ of mandate :: (or mandamus) n. a final order of a court to any g ... ve writ. See also: mandamus mandate plea :: n. 1) in criminal law, the response by an accused ... raignment plead preliminary hearing police court :: n. in some states a type of municipal court which ... municipal court preliminary hearing preliminary hearing :: n. in criminal law, a hearing to determine if a pe ... nment charge Grand Jury information procedure :: n. the methods and mechanics of the legal process. ... cases are tried and judgments made. record :: 1) v. (ree-cored) to put a document into the offic ... eeding race to the courthouse trial remand :: v. to send back. An appeals court may remand a cas ... ee also: appeal preliminary hearing remittitur :: n. 1) a judge's order reducing a judgment awarded ... party on appeal). See also: remand reports :: n. the published decisions of appeals courts in al ... ilable in almost all law libraries. respondent :: n. 1) the party who is required to answer a petiti ... "appellant") in the appeals court. retroactive :: adj. referring to a court's decision or a statute ... ospective." See also: ex post facto review :: n. the judicial consideration of a lower court jud ... ate court reversal reversible error rules of court :: n. a set of procedural regulations adopted by cour ... s counsel. See also: procedure rule Shepardize :: n. a method of locating reports of appeals decisio ... m prior case law. See also: reports shortening time :: n. an order of the court in response to the motion ... e notice is served within 24 hours. standing :: n. the right to file a lawsuit or file a petition ... so: actual controversy jurisdiction stare decisis :: : (stah-ree duh-sigh-sis) n. Latin for "to stand b ... pellate court lower court precedent status conference :: n. a pre-trial meeting of attorneys before a judge ... g a trial date. See also: discovery supersedeas :: (sooh-purr-said-ee-uhs) Latin for "you shall desis ... . See also: appeal court of appeals supra :: (sooh-prah) Latin for "above," in legal briefs and ... d as Guinn v. United States, supra. Supreme Court :: n. 1) the highest court in the United States, whic ... rt in other states. See also: court tax :: n. a governmental assessment (charge) upon propert ... unified estate and gift tax use tax transcript :: n. the written record of all proceedings, includin ... unless transcription is requested. trial de novo :: n. a form of appeal in which the appeals court hol ... from small claims court judgments. Popular Law Searcheslegal definition ministerial act :: n. an act, particularly of a governmental employee ... exercising any individual judgment.chancery legal definition :: n. a court that can order acts performed. Today ch ... ts in most states. See also: equity testamentary disposition legal definition :: n. how the terms of a will divide the testator's ( ... named beneficiaries. See also: will contract of sufferance :: n. a "hold-over" tenancy after a lease has expired ... y tenancy at will unlawful detainer forthwith legal definition :: adv. a term found in contracts, court orders and s ... mediacy, with no excuses for delay. forthwith definition legal :: adv. a term found in contracts, court orders and s ... mediacy, with no excuses for delay. what is to wit in a legal contract :: prep. that is to say. Example: "the passengers in ... tty Bumgartner and Sherry Younger." mirror wills legal definition :: n. the wills of a husband and wife which are ident ... d each names the other as executor. clean hands doctrine latin :: n. a rule of law that a person coming to court wit ... ices. See also: affirmative defense sine qua non only relates to contract law :: (see-nay kwah nahn) prep. Latin for "without which ... qua non of the injury to Playmate. Other Law Terms - TT.R.O. :: n. legal slang for temporary restraining order. Se ... order. See also: restraining ordertainted evidence :: n. in a criminal trial, information which has been ... e search and seizure search warrant take :: v. to gain or obtain possession, including the rec ... eal property or stealing an object. taking the Fifth :: n. the refusal to testify on the ground that the t ... ifth." See also: self-incrimination tangible property :: n. physical articles (things) as distinguished fro ... operty personal property personalty tax :: n. a governmental assessment (charge) upon propert ... unified estate and gift tax use tax tax costs :: n. a motion to contest a claim for court costs sub ... sts" to avoid paying these charges. Tax Court :: n. a federal agency with courts in major cities wh ... Appeals. See also: court income tax tax evasion :: n. intentional and fraudulent attempt to escape pa ... o reduce the amount of payable tax. tax return :: n. the form to be filed with a taxing authority by ... able to the taxpayer. See also: tax tax sale :: n. an auction sale of a taxpayer's property conduc ... government to collect unpaid taxes. temporary injunction :: n. a court order prohibiting an action by a party ... ry injunction. See also: injunction temporary insanity :: n. in a criminal prosecution, a defense by the acc ... diminished capacity insanity intent tenancy :: n. the right to occupy real property permanently, ... rety tenancy in common tenant title tenancy at sufferance :: n. a "hold-over" tenancy after a lease has expired ... y tenancy at will unlawful detainer tenancy at will :: n. occupation of real property owned by another un ... right to occupy. See also: tenancy tenancy by the entirety :: n. joint ownership of title by husband and wife, i ... ee also: community property tenancy tenancy in common :: n. title to property (usually real property, but i ... on. See also: joint tenancy tenancy tenant :: n. a person who occupies real property owned by an ... rental payments. See also: tenancy tender :: 1) v. to present to another person an unconditiona ... he tender. See also: delivery offer |