Barron's Dictionary of Legal Terms

AFDC

See social security (Aid to Families with Dependent Children)

Absolute LIability

See strict liability

Ad Valorem Tax

See tax

Income Tax

See tax

Holdover Tenancy

See tenany

Action In Case

See trespass

Abnormally Dangerous Activity

See ultra-hazardous activity

Bond Yield

See yield

Inconvenient Forum

See forum non conveniens

Alien Registration

See green card

IDB

See guaranteed security

Administrative Hearing

See hearing

Air Privacy

See hijacking

Absentia

See in absentia

In Chambers

See in camera

Income Splitting

See income splitting

Beyond a Reasonable Doubt

See reasonable doubt.

Incorporation, Selective

See selective incorporation

Indeterminate Sentence

See sentence

Husband-Wife Privilege

See marital communications privilege

Actual Cash Value

See market value

Alienation, Order of

See marshaling

Bilateral Mistake

See mistake

Adjustable Rate Mortgage

See mortgage

Blanket Mortgage

See mortgage

Anaconda Clause

See mother hubbard clause

Gross Estate

See net estate

Net Income

See net income

Actual Notice

See notice

Alias

"Otherwise known as." An indication that a person is known by more than one name. "AKA" and "a/k/a" mean "also known as" and are used in indictments to introduce the listing of an alias.

As Is

A commercial term denoting agreement that buyer shall accept delivery of goods in the condition in which they are found on inspection prior to purchase, even if they are damaged or defective.

Hanged, Drawn and Quartered

A common law punishment for convictions of high treason or other atrocious crimes where the defendant was drawn to the place of execution, disemboweled alive, and then beheaded and quartered. See cruel and unusual punishment

Green Card

A common name for the alien registration card carried by permanent aliens in the United States. permanent resident status is a first step towards becoming a naturalized citizen.

Necessary Implication

A conclusion resulting from so strong a probability of intention that an opposite intention is incredible.

Binding Agreement

A conclusive agreement

Abstract of Record

A condensed history of a case, taken from the trial court records and prepared for use by the appellate court.

Appellate (Appeals Court)

A court having authority to review the law applied by a lower court in the same case. In most instances, the trial court first decides a lawsuit with review of its decision then available in an appellate court.

Incendiary

1. Arsonist; one who maliciously sets property on fire 2. an object capable of starting and sustaining a fire, an incendiary device

Capitilzation

1. For acocounting purposes, the process of converting expected earnings or an expense item into an asset. 2. The total of long term capital, such as long term loans and notes, bonds, mortgages and stock, used by a business to purchase assets.

GTC

See order

Bar

1. In procedure, a barrier to the relitigating of an issue. A bar operates to deny a party the right or privilege of re challenging issues in subsequent litigation. The prevailing party in a lawsuit use his or her favorable decision to bar retrial of the action. 2. A particular position in the courtroom, hence, the defendant standing before the judge is sometimes called the prisoner at bar. The complete body of attorneys is called the bar because they are the persons privileged to enter beyond the bar that separates the general courtroom audience from the judge's bench. The case at bar refers to the particular action before the court.

Attachment

A legal proceeding by which a defendant's property is taken into custody and held for payment of a judgement in the event plaintiff's demand is later established and judgment is rendered in his favor.

Argument

A course of reasoning intended to establish a position and to induce belief.

Holding Company

1. A corporation organized to hold the stock of other companies. 2. Any company, incorporated or unincorporated, that is in a position to control or materially influence the management of one or more other companies by virtue, in part at least, of its ownership of securities in other company or companies.

Bailiff

1. A court attendant. 2. A person to whom some care, guardianship or jurisdiction is entrusted, a steward who has charge of lands, goods and chattels to get the best benefit for the owner. A person who appointed by private persons to collect rents and manage their estate, or a court appointed guardian of an incompetent.

Indenture

1. A deed between two parties conveying real estate by which both parties assume obligations. Indenture implies a sealed instrument 2. A lengthy written agreement that sets forth terms under which bonds or debentures may be issued.

Homestead

Any house, outbuildings, and surrounding lawn owned and used as a dwelling by the head of the family. Under modern homestead exemption laws, enacted in most states, any property designated as a homestead is exempt from execution and sale by creditors. This homestead exemption applies in some states to property taxes as well. The exemption from claims of creditors may be extended by a probate court upon the death of the head of the family to ensure the surviving spouse and minor children uninterrupted possession and enjoyment of the family house. A home so protected is referred to as a probate homestead. See life estate.

Homicide

Any killing of a human being by the act, agency, procurement, or culpable omission of another. An unlawful homicide, or one resulting from an unlawful act, may constitute murder or manslaughter. Justifiable homicide is the killed of a human being by commandment of the law, in the execution of public justice, in self defense, in defense of habitation, property or person.

Inclosure

Any land enclosed by something other than an imaginary boundary line, i.e., some wall, hedge, fence, ditch or other actual obstruction. Thee word "town" derives from the Anglo-Saxon word "tun" meaning "inclosure"

AMW

Average Monthly Wage

B.F.

Bona fide or approved.

Indiction

Declaration, proclamation. In Roman times, the determination of land taxes for a 15 year period. Also a method of dating manuscripts.

Hidden Defect

Defect not recognizable upon a reasonable inspection of a good or product, or that is not readily apparent, for which a seller is generally liable and that would give rise to a right to revoke a prior acceptance. See latent defect. Compare patent defect. See as is.

Implication

Intention, meaning; though not expressly state, a deduced state of mind or facts.

Incapacity

Lack of legal, physical or intellectual power

Abjure

Retract, recant, or repudiate.

Articles of Incorporation

The document that creates a private corporation, according to the general corporation laws of the state.

Bond Issue

The offering of bonds for sale to investors

Holding Period

The period during which property must be held before its disposition will give rise to long term capital gain or loss.

Benefit of Counsel

With an attorney's advice. See right to counsel.

Accessory Before the Fact

A person who incites, counsels or orders another to commit a crime, but who is not present when it is committed.

Affiant

A person who makes and signs a written statement under oath

Incidental Beneficiary

A person who may incidentally benefit from the creation of a trust. Such a person has no actual interest in the trust and cannot enforce any right to such incidental benefits.

Adult

A person who has reached the age of majority

Ad Feminam

See ad hominem

Adeem

See ademption

HIPAA

See affordable care act

Healthcare Reform

See affordable care act.

Abet

See aid and abet

Illegal Alien

See alien; immigration and customs enforcement

ADR

See alternative dispute resolution

Indication of Source

See appellation of origin

Binding Arbitration

See arbitration

Actual Bailment

See bailment

Indebtedness, Involuntary

See bankruptacy

Adjusted Basis

See basis

Incidental Beneficiary

See beneficiary

Hate rime

See bias crime

Bill of Attainder

See bill of attainder

Bill of Lading

See bill of lading

Bill of Particulars

See bill of particulars

BFOQ

See bona fide occupational qualitification.

BFP

See bona fide purchaser.

Alcometer

See breathalyzer

Capital Account

See capital

Great Care

See care

Immediate Cause

See cause

Ability to Stand Trial

See competent

Automated Crime

See computer crime

Bilateral Contract

See contract

Independent Contractor

See contractor

Hallucinogens

See controlled substances

Berne Convention

See copyright

Acquired Corporation

See corporation

Acquiring Corporation

See corporation

Artificial Person

See corporation

Incorporeal

See corporeal

Independent Covenants

See covenants

Habitual Offender

See criminal

Actual Damages

See damages

Incidental Damages

See damages

Admissions By a Party Opponent

See declaration against interest.

Inadmissibility

See deportation. Also means excludable; not allowable

ACRS

See depreciation

Accelerated Cost Recovery System

See depreciation

Absent Without Leave

See desertion

Blind Certificate

See digital certificate

Bill of Discovery

See discovery

Discretionary Account

See discretion

A Mensa Et Thoro

See divorce

Accumulated Earnings and Profits

See earnings and profits

Incumbrance

See encumbrance

Humane Disposal

See euthanasia

Actual Eviction

See eviction

Action Ex Contractu

See ex contractu

Indefinite Failure of Issue

See failure of issue

Afis

See fingerprint

Fixed Income

See fixed income

Incorporeal Hereditament

See hereditament

HELOC

See home equity line of credit

Black Letter Law

See hornbook law

Adjusted Gross Income

See income

Gross Income

See income

Income Average

See income averaging

Accommodation Indorsement

See indorsement

Blank Indorsement

See indorsement

Harm

See injury; irreparable injury

Bill of Interpleader

See interpleader

Administration of Justice

See justice

Illinois Land Trust

See land trust

Indecent Exposure

See lewdness

Aforethought

See malice aforethought

Heat of Passion

See manslaughter

Incontestability Clause

See noncontestability

Abatable Nuisance

See nuisance

Act

See overt act; wrongful act

Balance Sheet

A financial statement that gives an accounting picture of property owned by a company and of claims against the property on a specific date.

Blackacre

A hypothetical piece of real estate used in teaching real property or future interests course in law school.

Impossibility

1. A defense of nonperformance of a contract when performance is impossible because of destruction of the subject matter of the contract (example, by fire) or death of a person necessary for performance. Performance is then excused and the contract duty terminated. See also the frustration of purpose. 2. In civil law, an excuse for nonperformance of a contract where the promised performance has become illegal. 3. In criminal law, applies to situations in which facts or circumstances render commission of the crime impossible. Thus, it is impossible to murder another if he is already dead.

Bank

A corporation formed to maintain savings and checking accounts, issue loans and credit, and deal in negotiable securities issued by government agencies and by corporations. Banks are strictly regulated and fall into the following three categories according to the imitations upon their activities.

Call

1. A demand by a corporation on a shareholder to pay an additional sum to the corporation proportionate to his or her share of stock; also, a n obligation of a corporation to issue stock at a certain price on demand, in which case the privilege of calling for the stock belongs to the buyer 2. in property law, an identifiable natural object designated in a deed or other instrument of conveyance to a landmark, to mark the boundary of the land conveyed.

Beneficiary

1. A person whose benefit property is held in trust. Example: Curtis wants to insure that his two granddaughters, Lisa and June, will have sufficient money to pursue a college education. In the trust that Curtis establishes, the bank is named as trustee and Lisa and June are named as beneficiaries. As trustee, the bank holds the money until Lisa and June attend college, at which point the bank pays their education costs. The bank holds the money for the benefit of Lisa and June. 2. A person to whom another is in a fiduciary relation, whether the relation is one of agency, trust, guardianship, partnership, or otherwise. 3 A person named to receive the proceeds or benefits to an insurance policy. 4. A person named in a will to receive certain property.

Guaranty

1. A promise to be responsible for the debt, default or miscarriage of another 2. A warranty or promise to undertake an original obligation 3. Something given as security for the performance of an act or the continued quality of a thing. See surety

Harassment

1. A prosecution brought without reasonable expectation of obtaining a valid conviction; 2. Unnecessarily oppressive exercise of authority; 3. Conduct motivated by a milcious or discriminatory purpose.

Auditor

1. A public officer charged by law with the duty of examining and verifying the expenditure of public funds 2. An accountant who performs a similar function for private parties.

Canon

1. A rule of ecclesiastical law, primarily concerning the clergy, but also at times embracing lay members of a congregation. 2. A rule of construction. One of a body of rules to guide the interpretation of statutes, ordinances, etc;. A professional canon is a rule or standard of conduct adopted by a professional group to guide the professional conduct of its members.

Impost

1. A tax 2. A charge or levy in the nature of a tax.

Guest

1. A transient who rents a room at a hotel. 2. Someone to whom hospitality is extended without charge. An automobile guest is one who rides in an automobile for his or her own benefit without giving the drive compensation for the ride; designated by the law as such for purposes of determine liability of the owner or driver of the automobile. For purposes of tort law, a social guest is considered a licensee with respect to his or her entry upon the host's premises, so that no duty of affirmative care or inspection of the premises for defects is owed to him or her.

Binder

1. A written memorandum of the most important items of a preliminary contract 2. An insurer's acknowledgment of its contract to protect the insured against accidents of a specified kind until a formal policy can be issued or until insurer gives notice of its election to terminate.

Bill

1. An order drawn by one person on another to pay a certain sum of money. 2 In commercial law, an account for goods sold, services rendered and work done. 3. In the law of negotiable instruments, any form of paper money. 4. In legislation, a draft of a proposed statute submitted to the legislature for enactment. 5. In equity pleadings, the name of the pleading by which the complainant sets out his cause of action.

Boilerplate

1. Any standardized or reprinted form for agreements. 2. Also, standardized language, as on a printed form containing the terms of a lease or sales contract, often phrased to the advantage of the party furnishing the form, with the expectation that the contract will be signed without being carefully examined.

Appreciate

1. Increase in value. 2. To understand the significance of something; in criminal law, used in some statutes as part of the insanity tests, to signify that the defendant understands the wrongfulness of his or her conduct.

Holding

1. In commercial and property law, property to which one has a legal title and of which one is in possession. This term may be used to refer specifically to ownership of stocks or shares of corporations. 2 In procedure, any ruling of the court, including rulings upon the admissibility of evidence or other questions presented during trial.

After Acquired Property

1. In commercial law, property acquired by a debtor after he has entered into an agreement in which other property is put up as security for a loan. Commonly used in security agreements, such a clause subjects any additional property to the creditor's mortgage or other interest and makes clear that improvements, repairs, and additions made after the agreement are included as part of the security. 2. In bankruptcy law, property acquired by the bankrupt after he or she has filed to be declared bankrupt. This property is generally free of all claims of the bankrupt's creditors.

Assumption of Risk

1. In torts, an affirmative defense used by the defendant in a negligence suit, claiming that plaintiff had knowledge of an obviously dangerous condition or situation and yet voluntarily exposed himself to the hazard, thereby relieving the defendant of legal responsibility for any resulting injury. 2. In contract law, the agreement by an employee to assume the risks of ordinary hazards arising out of his occupation. Contributory negligence arises when plaintiff fails to exercise due care, while assumption of risk arises regardless of the care used and is based fundamentally on consent.

Impanenling

1. Selection and swearing in of jurors 2. Listing of those selected for a particular jury.

Acquit

1. To set free from an accusation of guilt by a verdict of not guilty 2. In older contract terminology, to release from a debt or other obligation.

Hedging

1. Taking measures to counterbalance possible loss 2. A securities transaction that reduces or limits the risk in investments by taking positions that tend to offset each other. For example, a business can offset the risk of an asset declining by agreeing to sell a specified amount of the asset at a set price at some predetermined point in the future. A potato chip manufacturer can hedge or protect his or her profit margin on a large order of chips to be delivered in the future by buying potatoes in the futures market; a potato farmer may sell the futures contract to the process to protect some or all of the investment in raising his or her crop. A speculator in potato contracts might hedge a long position in old crop futures by selling new crop futures in anticipation of a bumper crop, and therefore, lower prices. Arbitrage is a type of hedge involving the buying of securities in one market and selling in another market when the price difference between the markets offers a profitable trade. Hedged trades are used in the stock option market where the various positions are referred to as spreads, straddles, etc. In securities trading and investment, selling short is sued to hedge stock ownership positions against a decline in the general market.

Accretion

1. The act of adding something to property, as when a co-heir or co-legatee dies or rejects his or her inheritance or legacy, thereby increasing the shares of the other heirs or legatees. Example: A father's will leaves equal amounts of a bank account to his son and daughter. If the son takes his share, the added tax burden on him will virtually eliminate all of his gains. He therefore decides to reject the legacy. The daughter benefits by the accretion in the amount of the bank account the father left her if the son's share goes to her. 2. The gradual, imperceptible addition of soil to the shore by the natural action of waters. Compare avulsion. 3. In situations involving a trust, any addition to principal or income that results from an extraordinary occurrence, that is, an event that,while foreseeable, rarely occurs.

Bench

1. The court; the judges composing the court collectively. 2 The place where the trial judge sits.

Appropriation

1. The designation of funds for a specific government expenditure. 2 The tort arising from the use of a person's name, picture, or likeness as a symbol of his or her identity without compensation.

Acceleration

1. The hastening of the time for enjoyment of a remainder interest due to the premature termination of a preceding estate. 2 The process which under the terms of a mortgage or similar obligation, an entire debt is to be regarded as due upon the borrower's failure to pay a single installment or to fulfill some other duty. See acceleration clause.

Caption

1. The heading of a legal document containing the number of parties, the court, the index, or docket number of the case 2. The act of seizing of which together with asportation was a necessary element of common law larceny.

Indemnity

1. The obligation to make good any loss or damage another person has incurred or may incur 2. The right that the person suffering loss or damage is entitled to claim. EXAMPLE: Beatrice buys a piece of land from Sherman. Unbeknown to Beatrice, the land was encumbered by a lien for several years of back taxes that Sherman had not paid. Beatrice pays the taxes but has a right of indemnity against Sherman for the tax liability.

Accrue

1. To accumulate, become due, as interest added to principal. Accrued Interest is the interest that has become due, whether or not it has been paid. 2. In a cause of action, to come into existence as an enforceable claim. For example, the pedestrian's cause of action against the drive accrues when the driver hits and injures the pedestrian.

Guarantee

1. To agree or promise to be responsible for the debt, default or miscarriage of another 2. A promise or contract to answer for the debt, default or miscarriage of another 3. One who receives are guaranty. Compare save harmless.

Adopt

1. To agree to, appropriate, borrow, derive from, make use of. 2. The formal process terminating legal rights between a child and his or her natural parents and creating new rights between the child and the adopting parents. See adoption

Affix

1. To attach to. In real estate, to attach something permanently to the land. 2. To inscribe

Impeach

1. To charge a public official with wrongdoing while in office 2. To question the truthfulness of the testimony of the witness by means of evidence that the witness is unworthy of belief.

Assess

1. To determine the value of something 2. To fix the value of property on the basis of which property taxes will be calculated

Incriminate

1. To hold another, or oneself, responsible for criminal misconduct 2. To involve someone, or oneself, in an accusation of a crime

Indemnify

1. To insure, to secure against loss or damage that may occur in the future. 2. To compensate for loss or damage already suffered 3. To save harmless. See damages

Admit

1. To permit into evidence. A judicial determination to admit some evidence and to exclude other evidence is a function of the perceived usefulness such evidence will have on the outcome on the case. See relevancy. 2. Admit can also mean acknowledged as in the accused admitted being present at the scene of the crime. See admission Admit to Bail: To permit an accused person to be released from custody until trial upon posting of sufficient surety (Bail) Admit to Practice: To certify by a court that a lawyer possesses the required qualifications to practice law within that jurisdiction. An admission pro hac vice is for limited purpose. Admit to the Bar: See admit to practice above

Appropriate

1. To set apart for, or assign to, a particular purpose or use. 2. To wrongfully use or take the property of another.

Health Insurance Portability and Accountability Act (HIPPA)

1996 federal law providing safeguards to protect confidential medical information. It also protects health insurance coverage for workers and their families when they change or lose their jobs. It also helps the healthcare industry control administrative costs. Most importantly, the HIPAA privacy rule or PHI (Protected Health Information) protects patient record confidentiality including any information held by a covered entity which concerns health status, provision of health care, or payment for health care that can be linked to an individual (other than for facilitating treatment or payment.) Any other disclosure of PHI requires the covered entity to obtain written authorization from the individual for the disclosure. HIPAA remains largely intact although the ACA expanded support for administrative technology.

Bankruptcy Court

A United States district court created specifically to carry out the Federal Bankruptcy Act.

Residuary Bequest

A bequest consisting of the remainder of an estate after the payment of debts and of general legacies and other specific gifts.

Specific Bequest

A bequest of particular items, or of a part of a testator's estate that can be distinguished from all others of the same kind, which may be satisfied only by delivery of the particular thing (given by the will) and not merely by a corresponding amount in value or similar property.

Executory Bequest

A bequest of personalty or money that does not take effect until the happening of some future event, upon which it is contingent.

Conditional Bequest

A bequest that depends upon the occurrence or nonoccurence of a particular event.

Surety Bond

A bond issue by one party, the surety, guaranteeing that he or she will perform certain acts promised by another or pay a stipulate sum, up to the bond limit, in lieu of performance, should the principal fail to perform. In a criminal case, the surety bond assures the appearance of the defendant or the repayment of bail forfeited upon the defendant's failure to appear in court.

Guaranteed Security

A bond or stock that is guaranteed as to principal or interest of both by someone other than the issuer

Callable Bond

A bond that the issue may retire at any time before its maturity. Usually the issuer must pay a premium (an amount more than the face value of the bond) to call bond.

Hornbook

A book intended to aid one with the fundamentals of the subject being studied; a primer for the student studying in a area of knowledge.

Action Ex Delicto

A cause of action based on a tort

Apostille (Seal)

A certificate authenticating the signature of officials on official documentation such as birth or dearth certificates, diplomas, contracts, or court orders from countries that are party to the Hague Convention. Provides an international notarization accepted by signatory countries. See also notary public.

Accusation

A charge of wrongdoing against a person or corporation, in the form of an indictment, presentment, or information.

Bad Check

A check that is dishonored on presentation because of non sufficient funds, unavailable funds, or a closed bank account. Issuing a bad check is a form of larceny and is generally punished as a misdemeanor although in some jurisdictions it is more serious fofense if the amount of the check is substantial. An affirmative defense is usually provided if the maker of the check, upon notice of dishonor, promptly satisfies the payee. See check kiting.

Breathlyzer

A chemical test of a person's breath to determine whether he or he is intoxicated, usually when the person is suspected of drunken driving. The test is normally administered by a police officer trained in the use of the equipment, and the equipment must be calibrated on a regular basis. A person operating a motor vehicle is usually presumed to have consented to taking the test, and refusal to take the test may result in the automatic loss of one's driver's license. The results of the test are admissible as evidence in court.

Arbitration Clause

A clause in a contract providing for arbitration of disputes arising under the contract. Arbitration clauses are treated as separable parts of the contract so that the illegality of another part of the contract does not nullify such agreement and a breach or repudiation of the contract does not preculde the right to arbitrate.

Annotation

A comment upon or collection of cases citing a particular case or statute. An annotated statue is one that has the relevant cases interpreting the statue appended to it. Thus, United States Code Annotated or New Jersey Statutes Annotated are annotated versions of the official statues of the jurisdictions. American Law Reports is an annotated set or recent cases from the various state and federal courts. The current versions are A.L.R. 5th and A.L.R. Fed.

Adhesion Contract

A contract so heavily restrictive of one party, while so nonrestrictive of another, that doubts arise as to whether it is a voluntary agreement. The term signifies a grave inequality of bargaining power that may lead the contract to be declared invalid. The concept often arises in standard form printed contracts submitted by one party to the other on a take it or leave it basis. See also overreaching or unconscionable.

Bargain and Sale

A contract, or deed in the form of a contract, that conveys property and transfers title to the buyer but lacks any guarantee from the seBargaining Unitller as to the validity of the title. It is commonly used to convey title to real estate today and in effect transfers to the new owner whatever interest the grantor had. it is often combined with a covenant against grantor's acts, an assurance that the grantor has not impaired the title by, for example, conveying the property, or part of it, to someone else.

Performance Bond

A contractor's bond, guaranteeing that the contractor will perform the contract and providing that, in the event of a default, the surety may complete the contract or pay damages up to the bond limit

Bench Warrant

A court order for the arrest of a person; commonly issued to compel a person's attendance before the court to answer a charge of contempt or if a witness or a defendant fails to attend after a subpoena has been duly served. Example: Wendy was arrested for a traffic violation and ordered to appear in court in two weeks. The order to appear notwithstanding, Wendy continued with her vacation plans and found herself in another state on the required date. As a result of her failure to appear, the court ordered a bench warrant for Wendy. On the basis of that order she will be arrested and brought before the court. The issuance of the warrant also subjects Wendy to a penalty for contempt of court.

Incest

A criminal defense of sexual intercourse between members of a family or those between whom marriage would be illegal because of blood relationship

Capital Offense

A criminal offense punishable by death, for which bail is generally unavailable to the defendent.

Bad Debt

A debt that is not collectible and is therefore worthless to the creditor; a debt that becomes uncollectable because the debtor is insolvent. A nonbusiness bad debt is deductible from gross income as a short term capital loss whereas a business bad debt is allowable as a deduction against ordinary income.

Assignment for Benefit of Creditors

A debtor's transfer of his property to another party to be held in trust and applied to the debts of the assignor (debtor).

Bailment

A delivery of personal property to be held in trust. The relationship that arises where one person, the bailor, delivers property to another, the bailee, to hold, with control and possession of the property passing to the bailee.

Alluvion

A deposit of sedimentary material (earth, sand, gravel, etc) that has accumulated gradually and imperceptibly along the bank of a river or the sea. Alluvion is the result of accretion and is considered part of the property to which it has become attached. See also avulsion.

Account

A detailed statement of the mutual demand in the nature of debt and credit between parties, arising out of contracts or some fiduciary relation. In general business terminology, a particular client or customer. See capital account; discretionary account; joint account; open account.

Bill of Particulars

A detailed statement provided a criminal case, as an amplification of the pleading to which relates, in order to advise the court, and more particularly, the defendant, of the specific facts of allegations he will be required to respond to.

Against the (Manifest) ((Weight of the)) Evidence

A determination by the trial judge that the jury's verdict is against the clear weight of the evidence presented, is based upon false evidence, or will result in a miscarriage of justice, or that the jury has acted mistakenly or improperly, in which case it is his or her duty, upon motion, to set aside the verdict and grant a new trial. See n.o.v. Compare directed verdict.

Income Splitting

A device that allows married taxpayers to calculate their joint taxes as if one half of their joint taxable income were earned by each spouse

Constructive Receipt of Income

A doctrine under which a taxpayer is required to include in gross income amounts that, though not actually received, are deemed received during the tax year. Thus there is constructive receipt when income is made available to a taxpayer without substantial restriction or condition on the taxpayer's right to exercise control over the income. Under this theory, interest credited on a savings account must be included in income even though the taxpyer does not withdraw it, since he or she had the right to withdraw it. The doctrine is to be distinguished from the cash equivalent doctrine

Bond for Deed (Title)

A document given by the owner of real estate to convey the property upon being paid money; an agreement to covey title in the future that, so long as it remains executory (not yet performed) allows title to remain vested in the original owner.

Aggravated Felony

A felony is a serious crime, usually punishable by more than one year in prison, as compared to a misdemeanor, which is a lesser offense. For immigration purposes, the term aggravated felony includes but is not limited to crimes of violence, treason, drug and weapon offenses, theft and fraud, prostitution and child pornography, racketeering, bribery and perjury, and bail jumping.It is ground for deportability. A offense not considered "aggravated" under state law may still be considered "aggravated" under federal law.

Income Statement

A financial statement that gives operating results, such as net income and loss, depreciation for a specific period; also referred to as earnings report,operating statement and profit and loss statement. Statement normally cover 12 months of operations with interim statements at quarterly periods in current fiscal or calendar years. Operations divide into two categories of transactions-sales or revenue generation and expense incurred in the production of sales or revenues. A typical manufacturing business sells products to its customers which, net of returns and discounts, results in "net sales" income. Net income or profit is "net sales" less all expenses. Net income is obtained after taxes are deducted at the prevailing rate. Net income (or "loss) should expense exceed sales) is available to invest in the business, pay dividends, etc., as decided by owners of the enterprise. The principal expense item is usually the cost of goods sold, which includes the purchase of raw materials, direct labor, and factory overhead such as power, rent, etc. Next comes selling, general, and administrative expenses, which include salaries of salespersons, staff personnel, managers and offices, cost of administrative buildings and support services, and advertising expenses. Depreciation expense is stated separately since it is not an actual cash outlay and since additional comment on the method used in calculating depreciation is required.

Annnuity

A fixed sum payable periodically, subject to the limitations imposed by the grantor, generally,either for life or for a number of years.

Bill of Review

A form of equitable proceeding brought to secure an explanation, alteration or reversal of a final decree by the court that rendered it, because of errors on the face of the record, or new evidence or new matters that have appeared after entry of the decree.

Honorable Discharge

A formal final judgment passed by the government upon the entire military record of the soldier. It is an authoritative declaration that he or she has left the service in a status of honor. A person's classifications after retirement from the armed services directly affects his or her ability to take advantage of benefits provided to members of the services.

Annual Report

A formal financial statement issued yearly. The annual report of publicly owned corporations must comply with SEC reporting requirements, which include balance sheet, income statement, and cash flow reports audited by an independent certified public accountant.

Advisory Opinion

A formal opinion by a judge, court or law officer upon a question of law submitted by a legislative body or government official but not presented in an actual court case or adversarial proceeding. Such an opinion has no binding force as law.

Articles of Impeachment

A formal statement of the grounds upon which the removal of a public official is sought, similar to an indictment in an ordinary criminal proceeding. In the federal system, articles of impeachment are vote by the House of Representatives, with the trial occurring before the Senate.

Indictment

A formal written accusation, drawn up and submitted under oath to a grand jury by the public prosecuting attorney, charging one or more persons with a crime. The grand jury must determine whether the accusation, if prove, would be sufficient for conviction of the accused, in which case the indictment is indorsed by the foreman as a true bill. Once an indictment is filed, the matter passes to the Court. Indictments also serve to inform an accused of the offense with which he is charged and must be clear enough to enable him to prepare his defense adequately.

Artifice

A fraud or a cunning device used to accomplish some wrong; usually implies craftiness or deceitfulness.

Advancement

A gift given by a parent to his or her child that is intended to represent all or part of the child's share of the estate in the event the parent dies intestate. Example: Eva desires that her son receive $20,000 upon. During her life, the son requires money to start up his new business. Eva gives him $10,000 without requiring repayment but informs the son that the money reduces the amount to which he will be entitled upon her death. The $10,000 constitutes advancement.

Bequest

A gift of personal property by will. A devise ordinarily passes real estate, and a bequest passes personal property. See legacy

Holder in Due Course

A good faith holder who has taken a negotiable instrument for value, without notice that it was overdue or had been dishonored or that there was any defense against or claim to it. In property, the innocent buyer or holder in due course is referred to as a bona fide purchaser.

Board of Directors

A group elected by shareholders to set company policy and appoint the chief executives and operating officers.

Association

A group of persons joined together for a certain object.

Calendar (Call)

A hearing in court in a pending cause to ascertain the status of the matter and to establish a date for trial.

Adversary Proceeding

A hearing involving a controversy between two opposing parties, the outcome of which is to be expected to be favorable to only one of the parties.

Bear Hug

A hostile takeover strategy wherein the suitor seeks to acquire a company by making an offer at a premium price. This strategy is designed to overcome resistance from the target's board of directors who are bound to act in the best interest of their shareholders.

Action (At Law)

A judicial proceeding whereby one party prosecutes another for a wrong done, or for protection of a right or prevention of a wrong; at common law, to be distinguished from an action in equity which could not be brought before the law courts but only before a court of equity. See collusive action; derivative action; penal action

Arbitrage

A kind of hedged investment wherein the arbitrageur simultaneously buys and sells the same assets (such as securities or commodities) in different markets or exchanges in order to profit from slight differences in price. True arbitrage positions are completely hedged, that is, the performance of bot sides of the transaction is guaranteed at the time the position is assumed and are thus without risk of loss.

Gun Control Law

A law restricting or regulating the sale, purchase or possession of firearms, or establishing a system of licensing, registration or identification of firearms of their owners or users.

Guest Statute

A law that provides that a lesser standard of care is owed by an automobile owner or driver toward his or her nonpaying passenger. These statutes differ from state to state, but all require more than ordinary negligence on the part of an owner or driver for an automobile guest to recover damages in a civil suit

Holdup Suit

A lawsuit that has no legal basis and is instituted solely to prevent or block something from occurring. A party harmed by such a suit may have an action for malicious prosecution. See also strike suit.

Advocate

A legal advocate is an attorney. An inmate advocate is a person who advances issues common to prisoners such as being provided with proper health care, educational programs, or job training skills. It may also be a person who is not admitted to practice law but provides general legal assistance to a prisoner in such circumstances as an internal prison disciplinary hearing. In such a role they may be known as counsel substitute

Acquittal

A legal finding that an individual charged with a crime is not guilty and is therefore set free.

Bill of Attainder

A legislative act that applied either to individuals or to members of a group in such a way as to pronounce sentence on them without a trial. Such acts are prohibited by the Constitution because they are, in effect, a legislative judgement conviction without a hearing

Hobby Loss

A loss incurred by a taxpayer in an activity not pursued for profit. In general, hobby losses are deductible only to the extent of income generated by the hoppy.

Home Rule

A means of apportioning power between state and local governments by granting power to the electorate of a local government unit to frame and adopt a charter of government. The effect of this grant is to enable local government to legislate without first obtaining permission from state legislatures.

Associate Justice

A member of the United States Supreme Court, other than the Chief Justice; the title held by a judge, other than the presiding judge, on the highest court of some states.

Binder Receipt

A memorandum that serves as evidence of an approved application for insurance and is intended to take the place of an ordinary policy until the policy can be issued.

Installment Method

A method of accounting which may be elected by a taxpayer who is either on the cash or the accrual method of accounting which allows the taxpayer to postpone the recognition of gain from the sale or exchange of assets if at least one payment is to be received after the close of the year of sale. If this method is utilized, a pro-rata portion of the payment received each year reduces the taxpayer's basis and the remainder is taxed as gain from the sale or exchange of the asset.

Adverse Possession

A method of acquiring legal title to land through actual, continous, open occupancy of the property, for prescribed period of time, under claim of right, and in opposition to the rights of the true owner. See hostile possession; notorious possession. Example: Jim owned an empty piece of land next to his house. Dmitri, a neighbor, built an extension on his home which overlapped a considerable amount of Jim's land. For over 15 years, Jim never said anything to Dmitri about building on his property but after a dispute arose, Jim told Dmitri to remove any part of the extension that was on Jim's land. A court would find that Dmitri 's continuous use of the property, which Jim always knew about meant that Dmitri had legal title to the land by adverse possession.

Income Averaging

A method of calculating tax liability to minimize adverse consequences to a taxpayer with substantial fluctuations in income from year to year; permits a taxpayer to compute his or her tax as if the higher amount of income had been earned equally over that year and the previous four years

Bait and Switch

A method of consumer deception practiced by retailers that involves advertising in such an attractive way as to bring the customer in, followed by disparagement of the advertised product that the seller in truth does not desire to sell to cause the customer to switch to a more expensive product. This device is also frequently term disparagement. Statutes in may states prohibit this sort of advertising.

Accessory

A person who aids or contributes to a crime as a subordinate. An accessory performs acts that aid others in committing a crime or in avoiding apprehension. In some jurisdictions, an accessory is called an aider and abettor. See also accomplice; conspirator. Compare principal.

Bail

A monetary or other security given to secure the release of a defendant until time of trial and to assure his or her appearance at every stage of the proceedings. Very often today an accused will be released "ROR" (release on recognizance) without bail so long as he promises to appear as required.

Amercement

A monetary penalty or fine or a chastisement especially of a public official.

Bargain

A mutual voluntary agreement between two parties for the exchange or purchase of some specified goods. The term also implies negotiation over the terms of an agreement. Example: As a favor to his neighbor, Craig agrees not to erect a swing set in his yard. Two years later, Craig's grandson moves in with him. Craig decides to build the swing set to keep the grandson happy. He is not prevented from building the set even though he had previously told his neighbor he would not erect one. The earlier agreement is not binding on Craig because it was not a bargained for exchange. The neighbor provided nothing in the agreement as consideration for Craig's promise; the promise was a gratuitous one.

American Bar Association

A national organization of lawyers and law students that promotes improvements in the discovery of legal services and the administration of justice. Memberships is open to any lawyer who is in good standing in any state or to any student attending an accredited law school. The American Bar Foundation is a subsidiary of the ABA that sponsors and funds projects in legal research, education, and social studies.

American Civil Liberties Union (ACLU)

A national organization, founded in 1920, that seeks to enforce and preserve the rights and civil liberties guaranteed by the federal and state constitutions. Its activities include handling cases, opposing allegedly repressive legislation and publishing reports and informational pamphlets.

Order Bill of Lading

A negotiable bill of lading that can be negotiated like any other negotiable instrument, so that the shipper can sell it to anyone, not just the intended recipient of the goods. The bill not only states that the carrier is to deliver the goods to a specified person at a specified place, but also requires the carrier to release the goods only when the bill of lading is given him by the recipient. AN order bill operates as a document of title and must be presented by the recipient before possession of goods will be delivered. Under this arrangement, the shipper can withhold the bill of lading, and thus the goods themselves, until the intended recipient pays for them.

Straight Bill of Lading

A nonnegotiable bill of lading, which merely states that the carrier is to deliver the goods to a specified person at a specified place.

Amnesty

A pardon extended to a group of persons excusing them for offenses against the government. See executive clemency. Example: In an attempt to end the dissension caused by the Vietnam War, President Carter granted amnesty to all draft evaders on certain conditions. Those individuals entitled to amnesty were absolved of liability for selective service violations.

Bailee

A party who holds the personal property of another for a specific purpose agreed to between the parties. See bailment. Example: Clark owns a considerable amount of bonds that are payable on a certain date to whoever holds the documents. As a security precaution, Clark delivers the bonds to his bank to hold for him in a custodial capacity. The bank acts as a bailee of the bonds. Clark is the bailor. If Clark had placed the bonds in a rented safety deposit box, no bailment would have been created.

General Appearance

A party's appearance at a proceeding for any reason other than for questioning the court's jurisdiction.

Guardian Ad Litem

A person appointed by the court to protect the interests of a ward in a legal proceeding

Holder

A person in possession of a document of title or an instrument or an investment security drawn, issued or endorsed to the holder or to his or her order or to bearer or in blank.

Accessory After the Fact

A person who harbors or assists a criminal in knowing that the criminal has committed a felony or is sought in connection with a crime.

Buyer in Ordinary Course of Business

A person who, in good faith and without knowledge that the sale to him or her violates a third party's ownership rights or security interest in the goods, buys in the usual manner from a person in the business of selling goods of that kind. The buyer acquires the goods free and any security interest created by the seller. See bona fide purchaser; holder in due course.

Affirmation

A person's indication that one affirms the truth of one's statement. An affirmation serves the same purpose as an oath, in which a person swears to God the truth of the statement made. When persons object to making an oath on religious or ethical grounds, an affirmation is commonly accepted in the place of an oath. A person who makes an affirmation is subject to the same penalties for perjury as a person who makes an oath.

Bill of Certiorari

A petition for write of certiorari.

Boiler Room

A place devoted to high pressure promotion by telephone of stocks, bonds, diamonds, commodities, contracts, which are of very questionable value. Extensive fraud is usually involved, but successful prosecution may be difficult since operations often disband before detection and since little tangible evidence is obtainable.

Cross Bill

A pleading in a court of equity by the defendant against the plaintiff or against another defendant in the suit; similar to counterclaim and cross claim at law.

Index Fund

A portfolio of stocks selected to match a stock market index number, usually the Standard & Poor's Industrial Index or the Standard & Poor's Composite Index. The guiding principle is creation of a proxy for the selected index since the index itself contains an unmanageably large number of stocks.

Averment

A positive statement or allegation of facts in pleading, as distinguished from one based on reason or in inference.

Affirmative Action

A positive step taken to correct conditions resulting from past discrimination or from violations of a law.

Hidden Inflation

A price increase implemented by offering a smaller quantity or poorer quality for the old price.

Involuntary Proceeding

A proceeding to seize all the insolvent debtor's nonexempt property, to distribute it equally among creditors and to release the debtor from liability. Additional qualified creditors have an absolute right to join in the original lawsuit and anytime before judgment is entered.

Voluntary Proceeding

A proceeding under the Federal Bankruptcy Act whereby an insolvent debtor may file a petition to be declared a voluntary bankrupt.

Hearing

A proceeding where evidence is taken to determine an issue of fact and to reach a decision on the basis of that evidence; describes whatever takes place before magistrates sitting without jury. Thus a hearing, such as an administrative hearing, may take place outside the judicial process, before officials who have been granted judicial authority expressly for the purpose of conducting such hearings. Final hearing is sometimes used to describe that stage of proceedings relating to the determination of a suit upon its merits, as distinguished from those of preliminary questions.

Illusory Promise

A promise too indefinite to be enforced or, because of provisions in the promise itself, one whose fulfillment is optional. Since such a promise is not legally binding, it is not sufficient as consideration for a reciprocal promise and thus cannot create a valid contract.

Treasury Bill

A promissory note, having maturity of no longer than one year, issued by the Treasury Department of the U.S. government.

After Acquired Title

A property law doctrine that says that if a person without good title to land sells it and then subsequently gets good title to it, the title will automatically go to the one who had bought the land.

Hidden Asset

A property value that is understated on the balance sheet of a company because of an accounting convention and or deliberate action of management.

Assize

Ancient write issued from a court of assize to the sheriff for the recovery of property, actions of the special court that issues the writ.

Acceleration Clause

A provision in a contract or document that, upon the happening of a certain event, a person's expected interest in the property will become vested sooner than expected. Often found in installment contracts, this clause, if invoked, causes the entire debt to become due upon a party's failure to make payment on time. Example: Dave signs a loan agreement with the bank, promising to repay the bank in monthly payments over a three year period. The agreement includes an acceleration clause which provides that if Dave fails to pay the required amount for any month or months, the bank can demand that Dave repay the remaining amount of the loan in one payment. Although acceleration clauses are frequently found in loan and mortgage agreements, they are not generally resorted to until other methods of repayment are attempted.

Bad Title

A purported title that is legally insufficient to convey property to the purchaser. A title that is not a marketable title is not necessarily a bad title, but a title that is bad is not marketable and is one that a purchaser ordinarily may not be compelled to accept.

Hypothetical Question

A question that assumes facts that the evidence tends to show and calls for an opinion based on the hypothesis. In trials, hypothetical questions can only be posed to an expert witness who is qualified to give an opinion on the matter in issue.

American Depository Receipt (ADR)

A receipt issued by American banks to domestic buyers as a convenient substitute for direct ownership of stock in foreign companies. ADR's are traded on stock exchanges and in over the counter markets like stocks of domestic companies. Rights, offers, stock dividends and similar adjustment to the underlying shares are paid in cash or ADR dividends by the bank.

Bond Discount

A reduction from the face amount of a bond that occurs where bonds are sold on the market for cash at a price less than face amount. Since bonds mature (become due) years after issue, they are discounted to reflect present value.

Apparent Authority

A reference to the doctrine that a principal is responsible for the acts of his or her agent where the principal by words or conduct suggests to a third person that they agent may act in the principal's behalf, and where the third person believes in the authority of the agent. Example: A business organization that sells athletic equipment used Tim, a local sports star, to advertise and promote their products. His actions made it seem that he was part of the business, and the business did nothing to qualify that image. A manufacturer contracted with Tim to supply the business with various types of equipment under their belief that Tim was a part of that business. Although the business may not want that equipment, they are forced to purchase it. Tim's apparent authority as agent of the business organization was due to the organization's acquiescence, and this false impression obliges them to act in accordance with the contract.

Agency

A relationship in which one person (agent) acts on behalf of another (principal) with the authority of the latter. Compare partnership.

Arm's Length

A relatively equal bargaining position between contracting parties, in which the agreement reached is seen as free of one sideness, duress, unconscionably, or overreaching by either party.

Appeal

A request to a higher court to review and reverse the decision of a lower court. On appeal, no new evidence is introduced; the higher court is limited to considering whether the lower court erred on a question of law or gave a decision plainly contrary to the evidence presented during trial. Unless special permission is granted by the higher court to hear an interlocutory appeal, an appeal cannot be made until the lower court renders a final judgement.

Halfway House

A residence established to assist persons who have left highly structured institutions to adjust to and reenter society and live within its accepted norms. Mental patients and prisoners may be released to facilities of this kind located within the community and usually with no security other than supervised regimen of sing-in, sign-out and curfew rules. Release to halfway houses is sometimes a first step in a parole program. Modern statutes permit courts to sentence defendants directly to such facilities, know was Residential Community Treatment Centers, as a condition of probation. A work release program may utilize a halfway house instead of a more secure institution for nighttime confinement and weekend supervision. The halfway house provides a supervised and restricted environment in which to ascertain the convicts ability to form a productive life in society while simultaneously fulfilling the functions of a penal institution in its concern for security and rehabilitation. Although states are not required to utilize such modern correctional concepts as halfway houses, if they choose to do so, the procedures for assigning inmate to such facilities must meet standards of procedural due process and equal protection of the laws.

Audit of Return

A review by an agent of the Internal Revenue Service of the tax return filed by the taxpayer and of books and records supporting the information contained on the tax return.

Beneficial Use

A right to the use and enjoyment or property that exists where legal title to that property is held by another, in trust.

Best Evidence Rule

A rule of evidence requiring that the reliable evidence available be used. Thus, where the original of a document is available, a copy will not be accepted as evidence.

Hearsay Rule

A rule that declares not admissible as evidence any statement other than that by a witness while testifying at the hearing and offered into evidence to prove the truth of the matter stated. The hearsay statement may be oral or written and includes nonverbal conduct intended as a substitute for words (such as nodding of the head). If, for example, a witness' statement as to what he or she heard another person say is elicited to prove the truth of what that other person said, it is a hearsay. If, however, it is elicited to merely show that the words were spoken, it is not hearsay. The witness' answer will admissible only to show that the other person spoke certain words and not to show the truth of what the other person said. The reason for the hearsay rule is that the credibility of the witness is the key ingredient in weighing the truth of his or her statement; so what the statement is made out of court, without benefit of cross-examination and without the witness' demeanor being subject to assessment by the trier of fact (judge or jury), there is generally no adequate basis for determining whether the out of court statement is true. Hearsay is prohibited due to the constitutional guarantee of confrontation; however, there are many exceptions to the hearsay rule of exclusion based on a combination of trustworthiness and necessity. Thus, official written statements, such as payroll records, where the declarant's statements are based on firsthand knowledge and where the officer is under an official duty to make the report (and hence no motive to falsify) are admissible under the Business Records Exception. Another common exception is made for Dying Declarations. Under this rule, a statement made by a person with knowledge or hopeless expectation of his or her impending death is admissible though another who overheard that statement where the declarant is unavailable because he or she died. Originally it was strongly believed that a dying person would tell the truth; thus the witness' testimony as to what the dying declarant said became admissible both on the grounds of trustworthiness and necessity. Today, with more skepticism about the effect of religiosity of truth telling, necessity remains as a major factor in determining admissibility. The question of the witness' credibility is subject to demeanor examination and cross examination for bias, memory, etc. Some jurisdictions permit any admission by a party to be offered by his or her adversary in a civil proceeding through any competent witness as another broad exception to the hearsay rule.

Asylum

A shelter for the unfortunate or afflicted, the insane, the crippled, or poor. A political asylum is a state that accepts a citizen of another state to shelter him from prosecution by that other state.

Abstract of Title

A short history of title to land, noting all conveyances, transfers, grants, wills and judicial proceedings, and all encumbrances and liens, together with evidence of satisfaction and any other facts affecting title. Example: Jim wants to sell a parcel of land to Bill. In order to protect himself from claims by any other person concerning that parcel, Bill insists that Jim provide an abstract of title before Bill purchases the land. Only with that abstract can Bill be satisfied that Jim is the rightful owner of the property. Bill can also purchase a policy of title insurance to protect himself from any problems that develop arising from claims of ownership in the land. The insurance will be based on the abstract of title.

Hypnosis

A state of heightened concentration with diminished awareness of peripheral events, increasing the suggestibility of the subject while hypnotized. In those jurisdictions permitting the use of hypnotically refreshed testimony, the results of hypnosis, as with the results of any scientific test are admissible only when they have sufficient scientific basis to produce uniform and reasonably reliable results and will contribute materially to the ascertainment of the truth.

Hallucination

A state of mind whereby a person senses something that in reality does not exist; a perception of an object having no reality. Any of the senses may be involved, although sight of hearing are most commonly affected. The state of hallucination most often results from mental illness or from ingesting drugs designed to create these perceptions.

Appraisal Rights

A statutory remedy available in may states to minority stockholders who object to an extraordinary action take by the corporation, such as a merger. This remedy requires the corporation to repurchase the stock of dissenting stockholders at a price equivalent to its value immediately prior to the extraordinary corporate action.

Board Room

A stockbroker's office where registered representatives work and where the public is allowed to visit and obtain stock price quotations throughout the market day. officers are equipped with electronic machine that provide information on trading in listed stocks, and over the counter markets and also provide business news.

Bondsman

A surety; one who serve as security for another; a person who obtains surety bonds for others for a fee; also, the individual who arranges for the defendant in a criminal case to be released from jail by posting a bail bond. Compare underwriter.

Assignment of Income

A taxpayer's direction that income earned by him or her be paid to another person, so that it will be considered the other person's income for federal tax purposes. An effective assignment of income would be to transfer a share of dividend-paying stock before the dividend declaration date, in such a case the dividend would be taxed to the transferee; an ineffective assignment of income would be to transfer the share after the dividend declaration date, here the dividend would be taxed to the transferor.

Appellation of Origin

A term that refers to the specific characteristics of wines, cheeses, butters, and other agricultural products of which are unique to the region. For example, the indication of source would be "blue cheese from France" while the appellation of origin might e "Roquefort" which is only applied to those cheese aged in the natural Cambalou caves of Roquefortsure-Soulzon.

Alienation of Affections

A tort based upon willful and malicious interference with the marriage relationship by a third party, causing mental anguish, loss of social position, disgrace or embarrassment or actual monetary loss. (Most states no longer recognize this as the basis for a lawsuit). If the interference is in the nature of adultery, the tort is called criminal conversation. However, it may result from lesser acts which deprive the other spouse of affection from his marital partner. See consortium.

Aggregate

A total of all the parts; the whole, the completed amount; also, to combine, as to aggregate several clauses of action in a single suit; similarly, to aggregate many persons whose causes of action are closely related to a class action. See joinder.

Breach of Trust

A trustee's violation, whether willful and fraudulent, or because f negligence, oversight or forgetfulness, of a duty that equity places upon him or her.

Bulk Transfer

A type of commercial fraud in which a merchant transfers the business or a major part of it for consideration and then fails to pay his creditors with the proceeds. Any transfer in bulk of a major part of the materials, supplies, merchandise, or other inventory, not in the ordinary course of the retailer's business, is subject to the provisions of the Uniform Commercial Code.

Act of God (Nature; Providence)

A violent and catastrophic event caused by forces of nature, which could not have been prevented or avoided by foresight or prudence. Examples include high tides, storms, lightning, earthquakes, sharp frosts, or sudden death. Proof that an injury was caused by an act of God demonstrates the negligence was not the cause. An act of God that makes performance of a contractual duty impossible may excuse performance of that duty. See impossibility. Example: During heavy rain, a tree fell on Sean's car. He claimed it was an act of nature and therefore covered under his particular insurance policy. The insurance company denied coverage, pointing first to the fact that no other trees fell during the storm and also to the fact that the tree in question was diseased and had not been properly pruned.

Holographic Will

A will written, dated, and signed by the testator's own hand. The word is sometimes written olographic. In some states, such a will need not be witnessed and is valid, under a statute of descent and distribution, to pass property. In other states, such a will is invalid.

Hyperlink

A word, phrase, or image that links a new document or a new section within the current document, when the user clicks on it with a computer cursor. The link interacts with a browser and allows automatic transitioning to the linked page. Hyperlinks are most often found in Internet pages but also exist in reference materials and they may be considered a violation of copyright laws if they facilitate illegal copying. In securities law, when an issue includes a hyperlink in its prospectus, the hyperlinked information becomes part of the prospectus.

Bill of Exceptions

A writing submitted to a trial court stating for the record objections to rulings made and instructions given by the trial judge. See exceptions.

Bill of Sale

A written agreement under which title to personal chattels is transferred.

Brief

A written argument concentrating upon legal points and authorities used by the lawyer to convey to the court the essential facts of his or her client's case, a statement of the questions of law involved, the law that should be applied and the application that he or she desires made of that law by the court. The brief is submitted in connection with an application, motion, trail or appeal.

Bill of Exchange

A written order directing another party to pay a certain sum to a third party. See draft

Affidavit

A written statement made under oath before an officer of the court, a notary public or other person legally authorized to certify the statement Example: As part of the defendant's sentence, the judge intends to include a large dollar amount for restitution to the victim. Rather than conduct a trial to determine the defendant's ability to pay the fine, the judge permits the defendant to file an affidavit outlining his financial situation. The affidavit also includes the defendant's name, address, age, and other technicalities required by law, and an acknowledgement of truthfulness of the statements made. A legally authorized person is required to administer an oath to the signer (called the affiant) and witness his signature.

Breach of Contract

A wrongful nonperformance of any contractual duty of immediate performance; failing to perform acts promised, by hindering or preventing such performance or by repudiating the duty to perform

AFF'D

Abbreviation for "affirmed"

AFF'G

Abbreviation for "affirming"

IMO

Abbreviation for "in the matter of."

A.J.

Abbreviation for Associate Judge or Justice

Ads

Abbreviation for ad sectum meaning "at the suit of"

Hack

Accessing a compute program or network without authorization, often for the purposes of altering the program by way of a virus. Some programmers seek to find weak points in a security system simply to prove that it can be breached.

Capture

Acquiring ownership where no prior ownership existed, as with wild animals, mining and water. Also refers to taking by a military group.

Hostile Possession

Actual occupation or possession of real estate, couple with a claim, express or implied, of ownership, without permission of the holder of paramount title. Hostile possession differs from holding in subordination to the true owner, as in possession under a lease. Hostile does not imply ill will but merely that the occupant claims ownership against all others, including the owner of record. The term is usually used a condition for adverse possession.

State of Mind Exception

Admits an out-of-court declaration of an existing motive, even if the declaration is unable to testify..

Compulsory Appearance

An appearance compelled by service of process.

Alien Tort Claims Act

Adopted in 1789, provides that federal district courts shall have original jurisdiction of any civil cause of action by a foreign national alien for a tort committed in violation of the law of nations or a treaty of the united states. The act thus permits federal courts to hear human rights cases brought by foreign nationals for conduct committed outside the United States. A most recent codification, passed in 1992, is the Torture Victim Protection Act, which allows both aliens and citizens to bring civil actions against individuals (in an official capacity for a foreign country that is on a specified list) who torture, kill, or commit other human right abuses.

Buydown

Advances made to a buyer by a home builder to reduce the monthly mortgage payments as an inducement to purchase. May be for a specified number of years or for the entire term of the loan.

Acknowledgment

Affirmation, admission or declaration recognizing ownership, indicating authenticity, accepting responsibility, or undertaking an obligation to do something, such as pay a debt.

Illegal

Against the law. Behavior that can result in either criminal sanctions, such as prison sentences or fines, or civil sanctions, such as liability or injunctions, is illegal.

Age of Consent

Age set by statute at which persons may marry without parental consent. Also refers to age at which an actor may consent to sexual intercourse, and below which age another commits an offense such as statutory rape or sexual assault, even if the sexual conduct is engaged in voluntarily by both parties. An erroneous belief that another is at or above the age of consent is generally not a defense. Example: Ashley, 19, meets Lee, 14, and thinks Lee looks 18. They have consensual intercourse. Ashley is nonetheless guilty of statutory rape.

Actual Authority

Agency

Assigns (Assignees)

All those who take from another by deed upon the transfer of real property, or under a will, or, in the absence of a valid will, those who inherit the property of the intestate by operation of law.

House

All-inclusive and may include any and every kind of structure, depending upon the context which it is used and the purpose sought to be effected. Whether a structure is defined as a "house" or "home" may have constitutional implications.

Indian Title

Also known as aboriginal title, inherent right of Native American tribes to occupy certain territory by virtue of their original occupancy of such territory and to the exclusion of other Native American tribes. This title cannot be conveyed as it consists of possession and not ownership.

Alternative Dispute Resolution (ADR)

Alternatives to the slow and costly process of litigation. Includes arbitration, conciliation, mediation, and summary proceedings. Some of these processes, such as mediation and arbitration, are being used by court systems to attempt to resolve disputes before trial.

ABA

American Bar Association

AM. Jur. (2D)

American Jurisprudence (Second edition.) An encyclopedia of United States law.

ASE

American Stock Exchange

ADA

Americans with Disabilities Act

Accounts Receivable

Amounts owing an open account. Running accounts that are usually disclosed in the creditor's account books, representing unsettled claims and transactions not reduced to writing. IN neither commercial nor legal contexts does an account receivable embrace an isolated transaction wholly outside of the account creditor's normal business dealings. The Uniform Commercial Code has rejected "exact and detailed" descriptions in favor of those that reasonably identify what is described. All that is required under the code to describe an accounts receivable is that the financing statement be sufficiently descriptive so as reasonably to generate further inquiry.

Avulsion

An abrupt change in the course or channel of a stream that forms the boundary between two parcels of land, resulting in an apparent loss of part of the land of one riparian landowner and an apparent increase in the land of the other. The sudden and perceptible nature of this change distinguish avulsion from accretion; when the change is abrupt, as in avulsion, the boundary between the two properties remain unaltered. When the changes are brought by accretion, as a result of natural causes, the changed boundaries are recognized, and ownership interests are affected.

Cash Method

An accounting method under which income is subject to tax when received and deductions are allowed when paid.

Accrual Method

An accounting method under which income is subject to tax when the right to receive such income becomes fixed, and deductions are allowed when the obligation to pay becomes fixed, regardless of when the income is actually received or when the obligation is actually paid. The accrual must be utilized y any business taxpayer that has inventory.

Administrative Procedure ACT (APA)

An act designed to create uniformity and provide guidelines regarding the rulemaking and adjundicatve proceedings of administrative agencies including intra-agency and judicial review, public access to agency rules and decisions, and personal information collected by an agency.

Accord

An agreement whereby one party takes, in settlement of a claim, something other than what he or she considers himself or herself entitled to receive. Satisfaction takes place when the accord is executed, after which there has been an accord and satisfaction. See novation; settlement.

Increment

An amount of increase in number or value

Basis

An amount usually representing the taxpayer's cost in acquiring an asset. it is used for a variety of tax purposes including computation of gain or loss on the sale or exchange of the asset and depreciation with respect to the asset.

Voluntary Appearnace

An appearance by one who has not been required to appear by service of process.

Special Appearance

An appearance for the sole purpose of questioning the jurisdiction of the court over the defendant and the authority of the court to compel his appearance for any other purpose. Example: A seller agrees to provide a buyer with certain goods. One clause in the contract states that, if the goods are defective, the buyer can only sue in the seller's home state. The goods turn out to be defective, but the buyer files suit in a court in the buyer's home state. The seller makes a special appearance in the court only for the purpose of challenging the court's jurisdiction based on the clause in the contract. By such an appearance, the seller does not acknowledge the court's right to entertain the buyer's suit against him.

Buy Sell Argreement

An arrangement entered into between owners of a business providing for the disposition of the respective interest of each in the event one or more owners withdraws from the business at some future time. Under such agreement, the withdrawing owner agrees to sell, and the remaining owner(s) agree to buy, his or her proportionate share of the business upon his or her departure for the predetermined price, fixed, either as to the amount or the method of computing that mount, at the time the agreement is entered into.

Incident of Ownership

An aspect of the legal title to property; for federal estate tax purposes, if a decedent possessed any "incidents of ownership" over life insurance at the time of his or her death, the value of these insurance policies would be includable in the decent's gross estate

Aggravated Assault

An assault where serious bodily injury is inflicted on the person assaulted; an assault with a dangerous or deadly weapon.

Assault

An attempt or apparent attempt to inflict bodily injury upon another by using unlawful force, accompanied by the apparent ability to injure that person if not prevented. An assault need not result in a touching so as to constitute a battery. Thus, no physical injury need be prov ed to establish an assault. An assault may be either a civil or criminal offense. Some jurisdictions have defined criminal assault to include battery-the actual physical injuring.

Income

An economic benefit; money or value received

Hot Blood

An emotional state of mind such as rage, anger, resentment, terror or fear so as to demonstrate an absence of deliberate design to kill, or to cause one to act on impulse without conscious reflection.

Ground Rent

An estate of inheritance in the rent of lands; i.e: an inheritable interest in and right to the rent collected through the leasing of certain lands. It is a freehold estate, and as such is subject to encumbrance by mortgage or judgment (lien, attachment, etc;) The ground rent is an interest distinct from that held by the owner of the property, whose estate is in the land itself. The term most frequently signifies the long term rent paid on the land upon which office buildings, hotels and other structures are built, where the owner of the land retains title.

Green Audit

An evaluation of a business' operations with a focus on finding ways to operate more efficiently and with environmentally responsible methods, including renewable power sources, such as hydroelectric, wind, solar, and geothermal energy.

Aliquot

An even, fractional part of the whole. In a trust, it is a particular fraction of the whole property involved as distinguished from a general interest.

Alibi

An excuses that proves the physical impossibility that a suspected person could have committed the crime.

Collateral Heir

An heir who is not of the direct line of the deceased, but comes from a collateral line, as a brother, sister or an aunt or uncle, nephew, niece or cousin of the deceased.

Bastard

An illegitimate child, one who is not born either in lawful wedlock or within a competent time after its termination; also, a child of a married person conceived with one other than the spouse.

Jeopardy Assessment

An immediate assessment of the deficiency by the Internal Revenue Service without appellate review and Tax Court hearing, which is permitted if, in the opinion of the Internal Revenue Service, the assessment and collection of a deficiency would be jeopardized by delay.

Arbitrator

An impartial person chosen by the parties to sole a dispute between them, who is empowered to make a final determination concerning the issues in controversy, who is bound only by his or her discretion, and from who decision there is no appeal. The decision of the arbitrator (the counterpart of a court's order or judgment) is called the award. A court order enforcing an arbitrator's award is called confirmation.

Impertinent Matter

An inappropriate matter; facts that are irrelevant to the controversy. Under the Federal Rules of Civil Procedure, impertinent matter consists of any allegation that is not responsive nor relevant to issues involved in the action and that could not be put in issue or be given in evidence between the parties.

Hidden Tax

An indirect tax paid unwittingly by the consumer, such as taxes levied on goods at some point in their production or transport prior to the retail sale.

Capital Intensive

An industry or economic sector that requires a large amount of machinery, equipment and so on, relative to the quantity of labor or land required. The energy industries, oil production and refining, coal mining and the electric power generation require large amounts of capital equipment per unit of output. Historically, coal mining was a labor intensive industry a large labor force to dig the product using hand tools. This is no longer the case, however, as modern strip mining machinery can dig more coal per hour than 50 miners using hand tools could dig in a shift.

Arraignment

An initial step in the criminal process in which the defendant is formally charged with an offense, given a copy of the complaint, indictment, information, or other accusatory instrument, and informed of his or her constitutional rights, including the pleas he or she may enter. Where the appearance is shortly after the arrest, it may properly be called a presentment since often no plea is taken. Compare preliminary hearing.

Audit

An inspection of the account records and procedures of a business, government unit or other reporting entity by a trained accountant, for the purpose of verifying the accuracy and completeness of the records. It may be conducted by a member of the organization (internal audit) or an outsider (independent audit). Example: Since its inspection, a welfare agency has been criticized for mismanagement of federal money by the agency directors and for allowing people to file double and sometimes triple claims. The General Accounting Office, an agency of the federal government, agrees to conduct an audit to determine is these allegations are true and to trace where the money had been spent.

Alien Charge

An instruction by the court to a jury that is having difficulty reaching a verdict in a criminal case, to encourage the jury to make a renewed effort to arrive at a decision. Because it may have a coercive effect upon the jury, some jurisdictions no longer permit the instruction to be given after the jury reports a deadlock.

Binding Instruction

An instruction that directs the jury how to determine an issue in the case if certain conditions state in that instruction are show to exist.

Adverse Interest

An interest contrary to and inconsistent with that of some other person.

Hedge Fund

An investment partnership or mutual fund that uses selling short to hedge long positions in stocks. If stick selection is correct, the stocks sold short decline more in a falling market than the stock owned, and the stocks owned appreciate more in a rising market than the stocks sold short. The goal is to generate trading and investment profits no matter what the direction of the general market. Hedge funds may borrow money to increase their leverage.

Bid

An offer by an intending purchaser to buy goods or services at a stated price, or an offer by an intending seller to sell his or her goods or services for a state price. Building contractors usually solicit bids based on building specifications from several subcontractors in order to complete a project. Government units are often required by law to construct highways and buildings, and to buy goods and services, through competitive bidding solicited by public advertisement, with the lowest competent bid winning contract. See also responsibility.

Attempt

An overt act, beyond mere preparation, moving directly toward the actual commission of a criminal offense. The attempt to accomplish a criminal act is often made a crime itself, separate , and distinct from the crime that is attempted.

Abeyance

An undetermined or incomplete state of affairs; in property law, the condition of a freehold or estate in fee when there is no existing person in whom the estate vests.

Accident

An unforeseen, unexpected event; an occurrence by chance and not by design. In the context of an automobile insurance policy, the term includes any event that occurs unintentionally, even if due to negligence rather than to forces beyond anyone's control. An unavoidable accident is one that is not the product or fault of another, such as one caused by an act of God.

Head of Household

An unmarried taxpayer who maintains as his or her home a household that is the principal residence of a designated dependent. A qualifed head of household is subject to a lower tax rate than that applied to a person not a head of household.

Bitcoin

Anonymous digital currency that is not tied to any government, and unlike bank accounts, bitcoins are not insured by the FDIC. Bitcoins are stored in a digital wallet, which exists either in the cloud or on a user's computer. The wallet is similar to a virtual bank account that allows user to send or receive bitcoins peer to peer, without an intermediary, to pay for goods or to save.

Honest Services

Anti-corruption statutes based on the concept that it is a crime (fraud) for officials to deprive the public of their intangible rights to honest and impartial government. Prosecutors have convicted politicians and executives based upon nondisclosure of material information even without proof that they received a kickback or bribe, but such statutes have been attacked on vagueness grounds for failing to define a crime.

Improvement

Any permanent, fixed development of land or buildings through expenditure of money or labor that more than merely replaces, repairs to restores to original condition, and supposedly increases the value of the property.

Asset

Anything owned that has monetary value; any interest in real property or personal property that can be used for payment of debts. Example: Lucy wants to borrow a sizeable amount of money to build a summer house in the mountains. Although banks are generally unwilling to lend money for such projects, they will lend to Lucy because she has substantial assets, including ownership of several buildings and a large number of stocks. Such assets are generally pledged as collateral. With respect to real property, Lucy might give the bank a mortgage as a form of collateral. Assets appear as one of three major balance sheet categories and are counterbalanced by liabilities and net assets. In corporations, net assets are usually referred to as shareholder's equity or book value.

Hereditaments

Anything that can be inherited, including real property or personal property, corporeal hereidtaments generally are tangible property. Incorporeal hereditaments are less tangible rights connected to land, such as an easement or right to rent.

Burden

Anything that is grievous, wearisome or oppressive; in property law, any restriction on the use of land, such as a zoning ordinance or covenants running with the land.

Long Term Capital Gains or Losses

Are capital gains or losses from the sale or exchange of capital assets held for the required holding period. The net long term capital gain or loss for the year is a combined with the net short term capital gain or loss for the year's arrive at an overall net capital gain or loss. If capital gains exceed capital losses, the overall gain is included with the taxpayer's other income but is subject to a maximum tax rate of 28% for individuals and 35% for corporations. If capital losses exceed, the overall losses are subject to deduction limitations, generally $3,000 per year for noncorporation taxpayers.

Indian Law

Area of law relating to Native Americans. "Native American" is the preferred term for indigenous Americans; however, many statutes and treaties use the term "Indian" and it is for the reason only that the reference is included herein. Title 25 of the United States Code contains the federal laws regulating Native American affairs. The Bureau of Indian Affairs (BIA) is a bureau of the Interior Department. The BIA and the Administration for Native Americans are federal agencies concerned with the interaction between the federal government and Native Americans. The Indian Claims Commission determines claims brought by tribes against the government.

Administrative Services Only (ASO)

Arrangement in an employee benefit pan whereby an employer engages an issurance company to handle the administrative tasks of the plan (such as billing and claims processing) in order to lower costs. The employer continues to pay the claims.

Guarantee Clause

Article IV. Section 4 of the United States Constitution, which states that "the United States shall guarantee to every state in this Union a republican form of government"

ASA

Assistant State's Attorney. See prosecutor.

Blasphemy

At common law, the misdemeanor of reviling or ridiculing the established religion (Christianity) and the existence of God.

Appurtenant

Attached to something else. In property law, the term refers especially to the attachment of a restriction (an easement or covenant) to a piece of land, which benefits or restricts the owner of such land in his use and enjoyment. To illustrate: if A allows B the right of way over A's land so that B has access to the highway, this is an easement appurtenant to B's land.

Ad Hominem

Attacking an opponent's character rather than the opponent's argument. Appealing to irrelevant personal considerations, especially prejudice, instead of intellect or reason. If the target is a woman, the adjective "ad feminam" is used

Care

Attention, charge or management implying responsibility for safety; also custody, temporary charge. In the law of negligence, the car owned by a defendant to those who may be injured by his or her actions is measured by the risks that those actions create. Occasionally, statutes fix the duty of acre owed and unexplained violation of that statutory standard renders the defendant negligence as a matter of law. Generally, degrees of care set a relative standard by which conduct is tested to determine whether it constitutes negligence.

Affinity

Attraction existing between persons; penchant. Also a term used to describe a relationship created by marriage.

Accountant Client Privilege

Available in about one third of the states rendering confidential all communications to an accountant. Such communications are not otherwise privileged. If the accountant is also an attorney, the attorney-client privilege may not apply if the account attorney was acting in the capacity of an accountant. If, however, a client communicates to an accountant designated by the client's attorney in confidence for the purpose of obtaining legal advice from the lawyer, it is then privileged.

Boolean Search

Basic method of locating information in a data system such as LEXIS or WESTLAW by use of key words where relationships are expressed by the logical operators AND, OR, and NOT. See search engine

Immoral Conduct

Behavior opposed to accepted community standards of what is right.

Fringe Benefits

Benefits other than direct salary or compensation (such as parking, health insurance, tuition reimbursement, etc) received by employees from employers as a result of their employment. Generally, fringe benefits are not subject to tax.

Bill for a New Trial

Bill submitted to a court of equity stating equitable grounds for suspending execution of a judgement rendered in a court of law and proposing a new suit in equity.

Serial (Series) Bond

Bonds issued in a series by a public entity that are payable at different times

Bad Faith

Breach of faith. A willful failure to respond to plain, well understood statutory or contractual obligations; dishonesty in fact in the conduct or transaction concerned.

Anticipatory Breach (of Contract)

Breaking a contract before the actual time of required performance. It occurs when one person repudiates his contractual obligation before it is due, by indicating that he will not or cannot perform his contractual duties. Example: Steven contracted with a fuel oil company to supply heating oil to it. The contract called for twelve monthly deliveries over a year period. After three months, Steven realized the contract would be too costly for him to continue supplying the oil. He informed the company that he would not deliver the oil at the next delivery date. His action constitutes an anticipatory breach of his contract with the fuel oil company. Where anticipatory repudiation is by conduct rather than by declaration, it may be called voluntary disablement.

Carbon Footprint

Calculation of the negative impact on the environment by the fuel consumption choice of a person or business, measured in terms of carbon dioxide emissions or greenhouse gases.

Hard Cases

Cases that produce decisions deviating from the true principles of law in order to meet the exigencies presented by the extreme hardship of one party. It is sometimes said that "hard cases make bad law" because logic is often shortcut in a hard case, and later attempts to justify the new law thus created often compound the original inadequacy of reasoning.

Authenticate

Certify; corroborate

CAB

Civil Aeronautics Board

Abuse Defense (Excuse)

Claim which attempts to justify a person's improper action based upon that person's history of victimization. May be used to negate the mens rea of a crime and or to mitigate punishment. See battered person's syndrome.

Bearer Paper

Commercial paper that is negotiable upon delivery by any party or that does not designate a specific party by whom it is negotiable. Such commercial paper is said to be payable to bearer. The most popular domestic bearer instruments are government securities, such as treasury bills and municipal bonds. Foreign stocks and bonds are normally in bearer form. A major disadvantage of bearer instruments is that they offer little protection in the event of theft or loss. Example: A thief steals several notes that are payable to bearer and sells them to Willie, who does not know they are stolen. Because the notes are bearer paper, Willie can demand payment according to the terms of the notes. The fact that they are stolen has no effect on his ability to collect. Willie is the bearer. The notes are payable to whoever has possession and is therefore the bearer.

Bias Crime

Commission of an offense where the person acted at least in party, with ill will, hatred, or bias toward, or wtih a purpose to intimidate, an individual or group because of race, color, religion, sexual orientation, or ethnicity. Offense such as assault, harassment, intimidation, or criminal mischief may have enhanced sentences imposed upon the perpetrator if it is proved that the act was a bias crime. Examples of hate or bias crime include defacing a Jewish cemetery with symbols of anti-Semitism throwing rocks through the windows of Chinese restaurant or attacking persons believed to be gay. The FBI collects statistics relating to such crimes.

Affordable Care Act

Common name for the Patient Protection and Affordable Care Act of 2010. Federal health care mandate providing an open health insurance marketplace of health care options with the requirement that individuals select and pay for a plan (in some cases with federal tax credits) pr pay a "fee" on their federal income tax return to opt out of coverage. The comprehensive health insurance reforms severely curtail areas such as bans on preexisting conditions and lifetime maximum limits on most benefits as well as cancellation of coverage. Coverage includes preventive care, choice of doctors and prescription drug benefits. It provides small businesses with tax credits for providing coverage for employees. Passage in 2019 provides the most significant overhaul of health care since Medicare and Medicaid were established in 1965.

Bonus Stock

Common stock offered as an additional incentive to underwriters or buyers of a bond or preferred stock issue.

Breach of Peace

Conduct that destroys or menaces public order and tranquility, including violent acts or acts and words likely to produce violence in others. In its broadest sense the term refers to any criminal offense.

Gross

Conduct that is willful and flagrant, out of all measure, beyond allowance, not to be excused as in gross negligence. Consideration, profit, or income before charges and deduction as in gross income

Acquiescence

Conduct that may imply consent; a tacit acceptance, often through silence when some objection ought to be forthcoming. Thus, if one makes a statement and another does not respond negatively, acquiescence may be inferred. An estoppel may be created in appropriate circumstances in this manner. Compare laches, which implies a neglect to do that which one would be expected to do for his or her own benefit.

Incarceration

Confinement in prison

House Arrest

Confinement to one's home as a condition of bail or even as one's sentence. May include the use of electronic devices to monitor compliance. Exceptions may be granted by the judge to allow the person to have a specified curfew, work or attend religious services or medical appointments.

Implied Consent

Consent that is found to exist solely because certain actions or signs would lead a reasonable person to believe that consent is present, whether or not that consent is even specifically expressed; in criminal law, generally used as a defense against rape, whereby the defendant claims that he acted under a reasonable, and honest belief based on the fact that the woman consented to his advance.

Inconsistent

Contradictory to one another. In pleading, inconsistent facts or legal theories may be pled in the alternative. See alternative pleading

Alimony

Court ordered payment for the support of one's estranged spouse in the case of divorce or separation. For federal income tax purposes, alimony payments are deductions to the paying spouse and income to the receiving spouse if they are payable over an indefinite period, or over a definite period lasting more than ten years. Child Support: The amount of money the court requires one spouse to pay to the other who has custody of the children born of the marriage, may be imposed by the court with or without an award of alimony.

Indictable Offenses

Crimes that can be prosecuted by the grand jury indicting the accused. In common law, these crimes were known as felonies and were defined by the punishment for theme, either death, forfeiture of all one's property or mutilation. The crimes included murder, treason, robbery, assault, rape, arson, burglary, and larceny. These crimes could also be prosecuted by individuals bringing lawsuits against the defendants. Today felonies, as defined by modern statutes, are still prosecuted by indictment. Compare misdemeanor. See crime.

Business Judgment Rule

Deference given by courts to the good faith operations and transactions of a corporation by its executives. Reasonable decisions, even if not the most profitable, will not be disturbed by a court upon application by a disgruntled party such as a stockholder. The rationale behind the rule is that stockholders accept the risk that an informed business decision, honestly made and rationally thought out to be in the corporation's best interests, may not be second guessed. Therefore, courts afford business judgments special protection in order to limit litigation and avoid judicial intrusiveness in private sector business decision making.

Hoarding

Excess accumulation of commodities or currency in anticipation of scarcity and or higher prices

Allegation

In a pleading, an assertion of fact; a statement of the issue that the contributing party expects to prove. See averment.

1231 Property

Depreciable business property, business real property, and certain other types of property are 1231 property. These assets produce long term capital gain and ordinary loss.

Brady Material

Discovery which must be provided to the defense in a criminal prosecution which is in the possession of the prosecution and is favorable tot he defendant and material to the question of guilt or to punishment. The prosecution cannot withhold such information.

Notice of Appeal

Document filed with the appellate court giving notice of an intention to appeal. It must be served on the opposing party and must comply with specified deadlines for filing.

Homage

During the feudal period, the ceremony wherein the vassal knelt before the lord, acknowledged himself to be his man, and swore fealty (an oath of loyalty to the lord.) It was frequently accompanied by a grant of land from the lord to the vassal, the land to be held by the lord by the vassal as tenant. As a consequence, any attempt by the vassal to convey more than the estate had been granted him, was nor only tortious conduct with regard to the lord, but was also treasonous.

Adjusted Basis

During the time that a taxpayer holds an asset to certain vents require that the taxpayer adjust (either up or down) his or her original basis to reflect the event, thus resulting in an adjusted basis. In general, depreciation deductions allowable in taxable year with respect to an asset reduce the taxpayer's basis in the asset. On the other hand, if the taxpayer made a capital expenditure for the asset, the amount of the expenditure would increase the taxpayer's basis.

Active Income

Earned income. The Internal Revenue Service considers salaries, tips, commissions and income from businesses in which the taxpayer materially participates to be types of active income.

Imputed Income

Economic benefit a taxpayer obtains through performance of his or her own services or through the use of his or her own property. In general, imputed income is not subject to income taxes. For example, if a taxpayer is a plumber and repairs his or her own toilet, such repair service is not subject to tax.

Secondary Boycott

Economic pressure by a union upon an employer with whom the union has no dispute. By engaging in such activity, the union hopes to compel the employer from ceasing to doing business with the employer with which the union has its dispute. Secondary boycotts are a violation of the Taft-Hartley Act

Passive Income

Effectively "unearned" income. The Internal Revenue Service considers passive income to be rental activity or trade or business activity in which the taxpayer does not materially participate. Such income is usually taxable and generally losses from passive income cannot offset active or portfolio income

Harmless Error

Error that is not sufficiently prejudicial to the losing party in a lawsuit to warrant the appellate court's modifying the lower court's decision. A conclusion that an error is harmless reflects the reviewing court's determination that the lower court's decision would have been the same with or without the purported error. Compare plain error. Example: The confessions of two codefendants are improperly introduced at Vic's trial. An appellate court may find that the violation was merely harmless error and does not require a new trial for Vic if the confessions had little or no effect upon the jury's determination of Vic's guilt.

Illegally Obtained Evidence

Evidence obtained by the police through circumstances in which the police or a police agent violated a person's right against unreasonable search and seizure as guaranteed by the Fourth Amendment or analogous state constitutional provisions.

Bond

Evidence of a long term debt that is legally guaranteed as to the principal and interest specified on the face of the bond certificate. The rights of the holder are specified in the bond indenture, which contains he legal terms and conditions under which the bond was issued. Bond debt is secured or guaranteed primarily by the ability of the issuer (borrower) to pay the interest when due and to repay the principal at maturity. Bonds are available in two forms, registered bonds are recorded on the books of the issuer by the trustee, and interest is paid by mail to the holder of record. Bearer bonds are negotiable instruments that must be safeguarded by the owner to prevent loss. Interest is paid by coupon redemptions.

Incompetent Evidence

Evidence that is not admissible.

Admissible Evidence

Evidence that may be introduced court to aid the trier of fat, the judge or jury, in deciding the merits of a case. Each jurisdiction has established rules of evidence to determine what evidence is admissible. A judge may exclude otherwise admissible evidence when he or she determines that is probative value is outweighed by such factors as undue consumption of time, prejudice, confusion of issues or a danger that the jury will be misled. A lurid, gory photograph, for example, depicting the scene or the crime, the weapon used or the injury to victim may have very high probative value as to several issues in a criminal trial, but since it may cause undue prejudice in the minds of the jurors, it will be excluded if there is any other way to provoke the necessary facts.

Capital Expenditure

Expenditure made for the acquisition, repair or improvement of a capital asset. Compare expenses.

Badges of Fraud

Facts or circumstances surrounding a transaction that indicate it may be fraudulent, especially in fraud of creditors. These badges include fictitious consideration, false statements as to consideration, transactions different from the usual method of doing business, transfer of all of a debtor's property, insolvency, confidential relationship of the parties, and transfers in anticipation of a lawsuit or an execution of judgement.

Bequeath

In a will, a gift of personal property, distinguishing it from a devise, a gift of real property. The term disposition encompasses both a bequest of personalty and a devise of reality.

In Absentia

In absence

Breach of Promise

Failure to fulfill a promise; often used a short form for breach of the promise of marriage

Breach

Failure to perform some contracted-for or agreed upon act, or to comply with a legal duty owed to another or to society.

Medicare

Federal health insurance program for citizens age 65 or older (although individuals under age 65 with certain disabilities may qualify). The program helps with the cost of health care, but it does not cover all medical expenses or the cost of most long term care. Individuals may buy a Medicare supplement policy (called Medigap) from a private insurance company to cover some of the costs that Medicare does not. Medicare is financed by a portion of the payroll taxes paid by workers and their employers. It also is financed in party by monthly premiums, usually deducted from Social Security checks. There are four main parts; hospital insurance (Part A) Medical Insurance (Part B) Medicare Advantage Plans (Part C) and Prescription Drug Coverage (Part D). Medicare recipients are not required to obtain coverage in the health insurance marketplace as Medicare coverage remains in full effect under the Affordable Care Act.

Cobra (Consolidated Omnibus Budget Reconciliation Act of 1985)

Federal law, passed in 1986, providing continuation of health insurance coverage to certain employees for a period of time after leaving employment. Employers that have 20 or more full time equivalent employees that do not offer such coverage must pay an excise tax. Qualifying events include employee retirement, termination, layoff, divorce, medical leave, or where a dependent child beneficiary reaches an age where coverage would not apply. Coverage generally lasts 18 months and the employee must pay the full cost of the premium although the cost is generally lower than in the Healthcare Marketplace under the ACA.

Buy American Act (Provision)

Federal legislation establishing preference for the purchase of American-made supplies over foreign-made supplies. The Buy American provision in the American Recovery and Reinvestment Act of 2009 provides that, unless one of three listed exceptions applies (nonavailability, unreasonable cost, and inconsistent with the public interest) and a waiver is granted, none of the funds appropriated or otherwise made available by the act may be used for a project for the construction, alteration, maintenance or repair of a public building or public work unless all the iron, steel, and manufactured goods used are produced in the United States.

Current Assets

For accounting purposes, property that can be easily converted into cash, such as marketable securities, accounts receivable (goods or services sold but not paid for) and inventories (raw materials, work in process and finished goods intended for future sale).

Benefit

For tax purposes, a benefit is received by a taxpayer whenever anything occurs that results in an economic benefit to the taxpayer. However, not all benefits are included in gross income since many benefits are not realized in the taxable year or are not subject to tax under the Internal Revenue Code or judicially or administratively developed principles.

Bill of Review

Form of equitable proceedings brought to secure an explanation, alteration, or reversal of a final decree by the court that rendered it. Most commonly, only errors of law appearing on the face of the record, new evidence not susceptible to use at trial and coming to light after the decree is issued, and new matter arising after entry of the decree, could have been the basis for a successful bill of review. It is also appropriate where there is evidence of fraud impeaching the original transaction.

Immigration and Naturalization Service (INS)

Former name of an agency whose functions are currently divided into three agencies within the Department of Homeland Security. Immigration services (processing citizenship, residency, and asylum requests) fall under the United States Citizenship and Immigration Services (USCIS). Investigation services (such as deportability) fall under the United States Immigration and Customs Enforcement. Border and customs services fall under the United States Customs and Border Protection (CBP).

Actionable

Forming the legal basis for a civil action, such as wrongful conduct

Hors

Fr.: outside of, besides, other than. Sometimes dehor

Aliunde

From another source. From elsewhere, from outside. Aliunde Rule refers to the doctrine that a verdict may not be impeached by evidence offered by a jury unless the foundation for introducing the evidence is laid first by competent, admissible evidence from another source.

Inalienable Rights

Fundamental rights, including the right to practice religion, freedom of speech, due process, and equal protection of the laws, that cannot be transferred to another nor surrendered except by the person possessing them.

Capital Gains or Losses

Gains or losses realized from the sale or exchange of capital assets, calculated as the difference between the amount realized on the sale or exchange and the taxpayer's basis in the assets.

Additur

Latin. It is increased. An increase by the court in the amount of damages awarded by the jury, which is done with the defendant's consent in return for the plaintiff's agreement not to seek a new trial.

Portfolio Income

Generally defined by the Internal Revenue Service as income from dividends and interest income from securities, royalties, annuities and capital gains. It doe snot come from passive income and is not earned from normal business activity.

Honorary

Generally refers to a position held without profit, fee, or reward, and in consideration of the honor conferred by holding a position of responsibility and trust. A position recognizing honor or commitment. An honorary degree is one conferred without formal qualification in recognition by an educational institution of an individual's nonacademic accomplishments.

Abatement

Generally, a lessening or reduction; also, either a termination or a temporary suspension of a lawsuit. An abatement of a legacy means that the legacy to a beneficiary is either reduced or completely eliminated because of debts that must first be paid out of the decedent's estate. An abatement of taxes is a tax rebate or decrease. See nuisance (Abatement of a Nuisance)

Bond for General Purposes

Government bonds that are a charge against the taxpayers generally, as distinguished from bonds for improvements, the cost of which is charged to the property specially benefited.

Taxable Income

Gross income reduced by deductions allowable in obtaining adjusted gross income and further reduced by deductions allowable in calculating itemized deductions

Abused

Harm, injury, damage, neglect, mental, physical, and or emotional mistreatment. See child abuse, cruelty, domestic violence, endangering, rape. Also improper use or exercise. See abuse of discretion, abuse of process.

Affirmative Action Programs

Hiring practices and other employment programs adopted to eliminate discrimination of the employment of minority persons. Such programs are required by federal law.

Trial de Novo

Historically, the appeal as it existed in equity allowed a trial de novo on law and facts, while proceedings at law allowed only a review on the record produced in the lower court for errors of law. Today this distinction largely has merged into one system. Equitable proceedings still, however, require a trial de novo more often than legal proceedings, unless it has been specifically proscribed by statute. For example, appeals from probate court decress often are trial de novo.

Illegitimate

Illegal or improper. Applied to children, it means born out of wedlock, bastards.

Identity Theft (Fraud)

Illegal use of another's personal data (name, driver's license, social security number, medical information, credit cards, or bank accounts) for one's own gain. See also spam.

Abuse of Process

Improper use of a legal process; for example, serving a summons to frighten the recipient or to prompt a response from him or her, where no suit has been filed, or filing a lawsuit for an improper purpose. Example: Nick desperately needs information from Sam to aid Nick in preparing for a lucrative business deal. Sam refuses to provide that information because of its confidential nature. Nick files a lawsuit against Sam so he can acquire the information by claiming that he needs it in connection with the lawsuit. Nick has thus participated in an abuse of process because he used service for summons, which is a legal process, to institute a lawsuit, for the sole purpose of acquiring information not otherwise lawfully available to him.

Barrister

In England, a legal practitioner whose function is similar to that of an American trial lawyer, although the barrister does not prepare the case from the start. His solicitor assembles the materials necessary for presentation to the court and settles cases out of court.

Fixed Assets

In accounting, property used for production of goods and services, such as plant and machinery, buildings, land and mineral resources. Other categories of assets include intangibles, such as goodwill, patent rights and acquisition costs in excess of fair market value, and tangibles, such as long term investments in other companies, long term receivables, insurance owned.

Chapter 11 Reorganization

In addition to voluntary and involuntary proceedings in which the debtor is adjudged bankrupt, under Chapter 11 a debtor is permitted to postpone all payments on debts so that he or she can reorganize his or her business. While other bankruptcy proceedings seek to have the debtor's assets sold and have all the creditors paid to the extent possible, Chapter 11 seeks to give the debtor a breathing spell with the hope that the business will recover and all the creditors will be fully repaid. The goal is a plan that specifies how much the creditors will be paid, in what form they will be paid and other details.

Assigned Risk

In automobile insurance, a class of persons to whom insurance companies will not issue policies voluntarily, usually because their record of prior accidents has made them a high risk, and who therefore are assigned by state law to insurance companies and must pay higher rates. Many states have financial responsibility laws that prohibit such persons from driving unless adequate insurance has been obtained.

Carryover or substituted Basis

In certain cases a taxpayer's basis is computed by reference to the basis of the property when held by the previous owner or to the basis of the property exchange for assets. In both these situations, the taxpayer's basis is said to be carryover basis. For example, if a taxpayer received a gift of property, his basis in property is the transferor's basis in the property. In other words, the transferor's basis carries over to the taxpayer.

In Camera

In chambers. A term designating a judicial act while court is not in session in the matter acted upon. Confidential or otherwise sensitive documents are often examined in camera to determine whether information should be revealed to the jury and so become public record.

In Capite

In chief; with reference to feudal tenures, as estate in land held by direct grant of the kind

Bill of Lading

In commercial law, the receipt a carrier gives to a shipper for goods given to the carrier for transportation. The bill evidences the contract between the shipper and the carrier, and can also serve as a document of title creating in the person possessing the bill ownership of the goods shipped

Alternative Pleading

In common law, a pleading that alleged facts so inconsistent that is was difficult to determine upon which set of facts the person pleading intended to rely. Alternative pleading is generally permitted under modern procedure. Example: Corey is accused of murder. At his trial, he alternatively pleads the insanity defense and self defense. The two alternatives:the insanity plea means that Corey admits the murder but claims that his mental state prevents him from being criminally responsible, while the plea of self-defense means that he was justified in using deadly force in the particular circumstance.

Burglary

In common law, an actual breaking into a dwelling, at night, with intent to commit a felony. Some statutes have expanded burglary to include any unlawful entry into or remaining in a building or vehicle with intent to commit a crime.

Barratry

In common law, the crime of stirring up suits and quarrels, either at law or otherwise. Generally, the statutory crime of barratry is restricted to the practice of instigating groundless lawsuit, to the lawyer's profit.

Attainder

In common law, the elimination of all civil rights and liberties, and the forfeiture of property, caused by one's conviction for a felony or capital offense.

Impounding

In common law, the second step in a distress , in which the distrainer, having seized the chattels, must bring the goods to a public pound pending the outcome of the action

And His Heirs

In common law, these words had to be included in order to convey a fee simple absolute. The formal requirement has been abolished or modified by statute in most of the states, and now one may convey or devise an absolute interest in real property without using these technical words.

Assessment of Deficiency

In general, the amount of tax determine to be due after an appellate review within the Internal Revenue Service and a Tax Court adjudication (if requested)

Home Port Doctrine

In maritime law, refers to the rule that a vessel that is an instrumentality of foreign commerce and engaged therein is subject to property tax only at its "home port" regardless of where it happens to be actually located on tax assessment day. Refers either to a place of a vessel's place of registration or the domicile of the owners. Vessels engaged in interstate commerce may be taxed by jurisdictions other than its home port, but only on an apportioned basis. The doctrine does not bar the placing of liens on vessels in ports other than the vessel's home port for supplies or repairs to the vessel.

Alienation

In real property law, the voluntary transfer of title and possession of real property to another person. The law recognizes the power to alienate (or transfer) property as an essential ingredient of fee simple ownership of property and generally prohibits unreasonable restraints on alienation.

In Articulo Mortis

In the moment of death

But For

In tort and in criminal law, a test of whether an individual's action caused by a particular event. The test is applied by asking whether an accident or injury would have occurred "but for" (or in the absence of) the individual's act.

Compulsory Arbitration

In which the parties are forced to agree, is generally not provided for in federal law. The states, however, have increasingly provided for compulsory arbitration in areas beyond the control of federal law, such as police and firefighters' contracts.

Incompetency

Inability, disqualification, incapacity 1) Lack of legal qualifications or fitness to discharge a required duty 2) Lack of physical, intellectual or moral fitness EXAMPLE: Herman is arrested for assault. Prior to his trial, a judge determines that he is incompetent, that he cannot aid in his defense nor can he endure the rigors of a criminal trial without suffering a mental breakdown. Herman may at some point be declared competent to stand trial, but at the present time, his trial for assault is postponed. When a person is adjudicated incompetent, a guardian is appointed to manage the incompetent's affairs, unless the incompetent recovers competency to the satisfaction of the court. An adjudicated incompetent lacks capacity to contract and his contracts are void. Compare competent

Indefeasible

Incapable of being defeated or altered. An indefeasible estate is absolute and cannot be changed by any condition. EXAMPLE: A sister conveys an indefeasible estate to her brother. The brother has perfect title to the land and can do with it as he pleases, since there is no circumstance that cna operate to deprive him of title.

Commercial Bribery

Includes the breach of duty by an employee in accepting secret compensation from another in exchange for the exercise of some discretion concerned upon the employee by his employer, as in the approval of a contract.

Income is Respect of a Decedent

Income earned by a taxpayer before his or her death but received by, and taxed to, the taxpayer's heirs or personal representatives

Ordinary Income

Income hat is fully subject to ordinary income tax rates, as distinguished from income that is subject to the benefit of special deductions for capital gains and losses

Acceptor

Individual or institution that assumes an obligation to pay by signing for or consenting to a check or draft. Also spelled "accepter" See drawee.

Breach of Warranty

Infraction of an express or implied agreement as to the title, quality, content, or condition of a thing sold.

Incorporeal Property

Intangible property, evidencing something of value but having no inherent value independent thereof, such as a stock certificate.

Balancing of Interests

Involves constitutional principles, the individual versus the State. Often involved in issues of interstate commerce.

Heirs of the Body

Issue of the body; offspring engendered by the person named as parent. These words are used in instruments of conveyance, such as deeds and wills, to create a conditional fee or a fee tail.

Admiralty and Maritime Jurisdiction

Jurisdiction over all actions related to events occurring at sea, including transactions relating to commerce and navigation, to damages and injuries upon the sea, and to all maritime contracts and torts. In most cases, admiralty and maritime in the United States jurisdiction in the United States given to the federal courts.

Accredited Investor

Knowledgeable and sophisticated persons or institutions who qualify to purchase securities in transactions exempt from registration under the Securities Act of 1933. See private offering (placement)

Ignorance

Lack of knowledge. Ignorance of the law does not justify an act, since every person is presume to know the law. However, mistake of fact may provide a legal excuse.

Indian Reservation

Lands set aside for the use and occupancy of the tribes of Native Americans. The federal government retains title to and exercises supervision and administration over the lands.

Arbiter

Latin. Referee. A person (other than a judicial officer) appointed by the court to decide a controversy according to the law. Unlike an arbitrator, the arbiter needs the court's confirmation of his decision for it to be final.

Habeas Corpus

Lat; you have the body. The writ of habeas corpus, known as the Great Writ, has varied use in criminal and civil contexts. It is a procedure for obtaining a judicial determination of the legality of an individual's custody. Technically, it is used in the criminal law context to bring the petitioner before the court to inquire into the legality of his confinement. The writ of federal habeas corpus is used to test the constitutionality of a state criminal conviction. The writ is used in the civil context to challenged the validity of child custody and deportations

Brutum Fulmen

Latin, Inert thunder. An empty threat or charge, or void judgment that is in legal effect no judgement at all. A brutum fulmen is any potentially powerful and effective order, document, decree or judgment that is powerless due to some imperfection causing it to be unenforceable.

IB

Latin, in the same place or manner, at the same time; abbreviation of ibidem. Used to mean "in the same book" or "on the same page" functions in citations to avoid repetition of source data in the reference immediately preceding.

ID

Latin, the same; abbreviation of idem. Used in citations to avoid repetition of author's name and title when a reference immediately follows another to the same item.

Ad Valorem

Latin. According to value. Commonly used to designate an assessment of taxes against property at a certain rate upon its value.

In Delicto

Latin. At fault

Ad Testiificandum

Latin. For testifying. A person sought ad testificandum is sought to appear as a witness. See subpoena

Arguendo

Latin. For the sake of argument Example: Ace Chemical Company is accused of dumping toxic wastes in a canal outside the city. Although the company does not want to admit that it polluted the canal, for public relations reasons is is willing to pay the cleanup costs. In approaching the city to determine the dollar figure for those costs, the company will states, "Assuming arguendo, that we did pollute the canal, how much will the cleanup cost?" By "assuming arguendo" the company avoids admitting guilt and moves on to the more important questions of cleanup.

Ad Litem

Latin. For the suit. For the purposes of the lawsuit being prosecuted. See guardian

Ad Hoc

Latin. For this particular purpose. An ad hoc committee is one commissioned for a special purpose; an ad hoc attorney is one designated for a particular client in a special situation

Amicus Curiae

Latin. Friend of the court. A qualified person who is not a party to the action but gives information to the court on a question of law. The function of an amicus curiae is to call attention to some information that might escape the court's attention. An amicus curiae brief is one submitted by someone not a party to a lawsuit, to give the court information needed to make a proper decision, or to urge a particular result on behalf of the public interest of a private interest of third parties who will be indirectly affected by the resolution of the dispute. Thus, a court might permit a group of retarded citizens to participate in a proceeding brought by a prisoner rights group to challenged a statue authorizing the expenditure of funds for the construction of prisons and mental health facilities, since invalidation of the state would adversely affect the interests of retarded citizens.

Ab Initio

Latin. From the beginning. Commonly used in referring to the time when an action or instrument or interest in property becomes legally valid.

A Priori

Latin. From the former, from the first. Modern usage has deviated significantly from the Latin. An a priori conclusion or judgement is one that is necessarily true, that is neither proved by nor capable of being disproved by experience, and that is known to be true by a process of reasoning independent of all factual evidence. The term is commonly used to indicate a judgment that is widely believed to be certain, or that is introduced presumptively, without analysis or investigation. Thus to accuse someone of having assumed a fact or conclusion a priori is often to disparage him or her for having failed to support a judgement through evidence or analysis.

A Posteriori

Latin. From the most recent point of view. Relates to knowledge gained through actual experience or observation, rather than through logical conclusions. Compare a priori.

A Coelo Usque Ad Centrum

Latin. From the sky all the way to the center of the earth; a very old property maxim which marked the boundaries within which an owner owned his property. This maxim no longer strictly applies because the owner of property in modern times owns subject to the rights of airplanes and oil and gas exploration.

Bona

Latin. Good, virtuous, also, goods property.

Assumpsit

Latin. He promised; he undertook contract law, the term signifies an express of implied promise or undertaking, made either orally or in writing not under seal. The term refers especially to one of the old forms of action in common law comprising an action of equity and applicable to almost every case in which money had been received that in equity and good conscience ought to have been refunded.

Ignorantia Legis Non Excusat

Latin. Ignorance of the law is no excuse. The fact that defendant did not think his or her act was against the law does not prevent the law from punishing him or her for the prohibited act.

Bona Fide

Latin. In good faith. Without fraud or deceit

Indicia

Latin. Indications, signs or circumstances that tend to support a belief in a proposition as being probable, but that do not prove to a certainty the truth of the proposition. It is often said to be synonymous with circumstantial evidence. Where one exercises dominion and control over personal property as if it were his or her own, such behavior is an indicium of ownership. A carbon copy of a bill of sale has also been held to be an indicia of title. Indicia is important in many contexts. Thus, where the owner of property is responsible for giving another indicia of ownership that other person may effectively transfer the owner's interest to a bona fide purchaser. Indicia of reliability are necessary to use information supplied by an informer as a basis to support a search warrant.

Actus Reus

Latin. The criminal act. More properly, the physical act that had been declared a crime. In murder, the actus reus is homicide; in burglary, it is breaking into another's home. In check forgery, it is presenting the forged check for payment.

Alter Ego

Latin. The other self. Under the doctrine of alter ego, the law will disregard the limited personal liability one enjoys when he or she acts in a corporate capacity and will regard the act as his or her personal responsibility. To invoke the doctrine, it must be shown that the corporation was a mere conduit for the transaction of private business and that no separate identity of the individual and the corporation really existed.

Indebitatus Assumpsit

Latin. To be indebted, to have undertaken a debt. At common law, a form of action founded in contract in which the plaintiff alleges that the defendant has undertaken a debt and has failed to satisfy it.

Ad Damnum

Latin. To the damage. The amount of damages demanded in a civil suit.

A Fortiori

Latin. With stronger reason. An inference that because a certain conclusion or fact is true, then the same reasoning makes it even more certain that a second conclusion is true. Example: Dan is accused of aiding in a bank robbery in which one of the participants were over six feet tall. One suspect has already been cleared by police because he is only five feet six. Since Dan is only five feet two inches, a fortiori he could not have participated in the robbery and will also be cleared.

Absque Hoc

Latin. Without this. If it had not been for this; a phrase used to introduce a denial in a pleading.

Administrative Law

Law created by administrative agencies by way of rules, regulations, orders, and decisions.

Heart-Balm Statute

Legislation that abolishes cause of action for alienation of affections, breach of promise to marry, criminal conversation, or seduction.

Home Equity Line of Credit

Line of credit secured by the equity in teh home above the debt outstanding in the mortgage.

Attendant Circumstances

Loose facts surrounding an event. In criminal law the definitions of crimes often require the presence of absence of attendant circumstances. For example, statutory rape requires that the minor be under the age of consent, the age of the minor being the attendant circumstance.

Ancient Demsne

Manors that were in the actual possession of the Crown during the reign of William the Conqueror and the were recorded as such in the Domesday Book. This type of tenure was abolished in England by the Law of Property Act (1922).

Capacity

Mental ability to make a rational decision, which includes the ability to perceive and appreciate all relevant facts. Capacity is not necessarily synonymous with sanity. No one can be guilty of a crime who lacks the legal capacity to commit it. To render a contract biding, the parties involved must have the capacity to contract. Testamentary capacity with respect to personalty is governed by the law of the place where the realty is situated. The objection of "lack of capacity to sue" refers to a general legal disability to maintain the action.

Benefit of the Bargain (Rule)

Method of measuring damages in breach of contract or warranty case or cases involving fraud or misrepresentation. Calculated as the difference between the real value and the represented or warranted value. Also known as loss of bargain. See bargain. Compare out of pocket (rule).

Medicare Advantage Plan

Method of obtaining Medicare benefits offered by private companies which are approved by and passed by Medicare to administer care, similar to an HMO (Health Maintenance Organization) or PPO (Preferred Provider Organization). This is different than a Medigap (Medicare Supplement Insurance) policy, which just pays for costs that Medicare does not cover.

Capital Investment

Money paid out to acquire something for permanent use or value in a business or home; also, moneys paid out for an interest in a business as in a stock purchase.

Green Goods

Money which is counterfeit

Advance

Moneys paid before payment is legally due such as to an author for a novel yet to be written

Time Arbitrage

Most common form, the purchase of a commodity against a present sale of the identical commodity for future delivery.

Aggrement

Mutual assent between two or more legally competent persons, ordinarily leading to a contract. In common usage, its is a broader term than contract, bargain or promise, since it includes executed sales, gifts and other transfers of property, as well as promises without legal obligation. While agreement is often used a synonym for contract, some authorities narrow it to mean only mutual assent.

Cadaver

The body of a deceased person

Actio Non

No action. In pleading, a Latin term referring to a nonperformance, nonfeasance; also, a nonsuit

Implied

Not explicitly written or stated; determined by deduction from known facts.

Immaterial

Not material; irrelevant, nothing to do with the case; not significant

Inchoate

Not yet completed. In inchoate offenses, something remains to be done before the crime can be accomplished as comtemplated

Attorney General

The chief law enforcement officer of the federal government or of a state government.

Assevecation

Oath or declaration

Binding

Obligatory

Abused of Discretion

On appeal, the characterization by a reviewing court of a lower court or administrative agency decision or ruling as arbitrary and unreasonable, leading the reviewing court to overturn the decision. See discretion.

Actual Bailment

One established by an actual or constructive delivery of the property to the bailee or the bailee's agents.

Bailment for Mutual Benefit

One in which the parties contemplate some compensation for benefits flowing from the bailment resulting from an express or implied undertaking to that effect. Compare bailment for hire.

Bailment for Hire

One that arises from contract in which the bailor agrees to compensate the baille as, for example, in the case of delivering one's car to a garage attendant. If the bailment is intended to result in some additional benefit for the bailor, such as a repair of his or her vehicle during the bailment, it may be referred to as a bailment for mutual benefit.

Involuntary Bailment

One that arises when the owner accidentally and without negligence leaves personal property in the possession of any person. An involuntary bailment arises if an umbrella is left with the coat check at a restaurant. Compare abandonment.

Constructive Bailment

One that arises when the person having possession holds it under such circumstances that the law imposes an obligation to deliver to another, even where such person did not come into possession voluntarily, and where therefore no bailment was voluntarily established.

Gratutious Bailment

One that results when care and custody of the bailor's property is accepted by the bailee wthout charge and without any consideration or expectation of benefit. In a gratuitous bailment, the bailee is liable to the bailor for the loss of bailed proeprty only if the loss is caused by bailee's gross negligence.

Actuary

One who calculates insurance and property costs, especially the cost of life insurance risks and insurance premiums

Adjuster

One who determines the amount of an insurance claim and then makes an agreement with the insured as to a settlement.

Broker

One who for a commission or fee brings parties together and assists in negotiation contracts between them, a person whose business it is to bring buyer and seller together.

Aggrieved Party

One who has been injured or has suffered a loss. A person is aggrieved by a judgement, order, or decree whenever it operates prejudicially and directly upon his or her proper monetary or personal rights.

Heir Apparent

One who has the rights to inheritance provided that he or she lives longer than the donor ancestor. An antilapse statute may operate to save a gift to the estate of an heir apparent who predeceases the testator.

Lineal Heir

One who inherits in a line either ascending or descending from a common source as distinguished from a collateral heir.

Agent

One who is authorized by another person to act in that person's behalf. The acts of an agent are binding on his principal. Example: Kim, an artist, instructs Lorenzo to sell her paintings to various art galleries and to private parties. Lorenzo is considered Kim's agent, regardless of whom he sells to, since he will have apparent authority to act on her behalf.

Alien

One who is not a citizen of the country in which he lives. A resident alien is a person who has been admitted to permanent resident status but has not been granted citizenship. An illegal alien is a noncitizen who has not been given permission by immigration authorities to reside in the country in which he is living.

Guardian

One who legally has care and management of the person or estate or both of an incompetent; an officer or agent of the court who is appointed to protect the interests of minors or incompetent persons and to provide for their welfare, education and support. See also committee; next friend; ward.

Guarantor

One who makes a guaranty

Bona Fide Purchaer

One who pays a valuable consideration has no notice of outstanding rights of others and acts in good faith concerning the purchase. in commercial law, the phrase holder in due course signifies the same thing. See buyer in ordinary course of business.

Annuitant

One who receives the benefits of an annuity.

Assignor

One who transfer property to another. Synonymous with Grantor. The grantor of a trust is the creator of the trust.

Accomplice

One who voluntarily joins another in committing a crime. An accomplice has the same degree of liability as the one who commits the crime. See also accessory; aid and abet; conspirator. Compare principal.

Accommodation Maker (Party)

One who, as a favor to another, signs a note as acceptor, make or indorser, without receiving compensation or other benefit, and who thus guarantees the debt of the other person

Hung Jury

One whose members (jurors) cannot reconcile their differences of opinion and that therefore cannot reach a verdict by the degree of agreement required (generally unanimity, but sometimes a substantial majority).

Grievance

One's allegation that something imposes an illegal burden, or denies some equitable or legal right, or causes injustice. An employee may be entitled by a collective bargaining agreement to seek relief through a grievance procedure.

Adversary

Opponent or litigant in a legal controversy or litigation. See adverse party.

Atrocious

Outrageously wicked and vile. An atrocious act demonstrates depraved and insensitive brutality and exhibits a senselessly immoderate use of extreme violence for a criminal purpose.

Allodial

Owned freely; not subject to the restriction on alienation that existed in feudal law

Incumbent

Person in present possession of an office or position

Abandoned Child (Spouse)

Person who has not been in contact with or received support from the parent or spouse. A court finding of child abandonment terminates parental rights and allows the child to be adopted without permission of the parents. An abandoned spouse is one who whose spouse has deserted them without consent. It may be grounds for divorce. For tax filing purposes, an abandoned spouse may qualify as unmarried. See desertion.

Account Debtor

Person who is obligated on an account

Hard Copy

Physical document; a printout of a stored document (such as microfilm or computer data). Compare soft copy

Brethren

Plural of brother, although its usage in wills can include sisters. Referenced used among Justices of the United States Supreme Court to refer to fellow Justices. Since the appointment of female Justices the term has fallen from usage or have been replaced with the awkward "brethren/sistern"

Bankruptcy

Popularly defined as insolvency, the inability of a debtor to pay his or her debts as they become due. Technically, however, it is the legal process under the Federal Bankruptcy Act by which assets of the debtor are liquidated as quickly as possible to pay off credos and to discharge the bankrupt or free the debtor of his or her debts, so that he or she may start anew.In reorganization, on the other hand, liquidation may be avodied and the debtor may continue to function, pay creditors and carry on business. At the state level, snsolvency proceedings may be brought to obtain more limited relief. Bankruptcy trustee refers to the person who takes legal title to the property of the debtor and holds it in trust for equitable distribution among the creditors. In most districts, the trustee is appointed by the bankruptcy judge or selected by the creditors and approved by the judge. In a limited number of pilot districts, a United States Trustee, appointed by the Attorney General, served as or supervises the trustee.

Bias

Preconception, prejudice, taint, or partiality. Since most persons have various biases, the issue is whether the bias is such that the impartiality cannot be achieved and a fair outcome cannot occur. Any predisposition that a judge or arbitrator may have may not be grounds for recusal; any predisposition that a witness may have may be grounds for impeachment through cross examination; any predisposition that a juror may have may be grounds for excusal determination through a process known as voir dire. Biases may exist for or against certain religious, racial, ethnic, or minority groups and they may exist for or against police officers, the very rich or the very poor, athletes, attorneys, immigrants, and virtually any recognizable group of persons.

Improved Land

Raw land with added physical improvements such as roads or utilities.

In Chief

Principal; primary. At trial, the initial presentation of a party's evidence constitutes that party's case in chief, to which rebuttal is allowed

Balancing (Test)

Principle basic to the justice system ot weighing both sides of an issue; examining the pros and cons. The ultimate goal is to seek equality or evenhandedness. Constitutionally, in involves individual rights guaranteed by the Consitution weighed against states rights in such areas as equal protection and freedom of speech and press.

Advance Sheets

Printed judicial opinions published in a paperback or loos leaf form prior to being incorporated into a bound volume with thee reported cases in a reporter series. The volume and page number of the advance sheet is usually the same as its future bound counterpart for ease in citation. Compare slip opinion which is an individual judicial decision published after is issuance by the court and prior to its incorporation into advance sheets.

Attorney-Client Privilege

Privilege that confidential communications between an attorney and a client in the course of the professional relationship cannot be disclosed without the consent of the client. It is the oldest of the privileges for confidential communications know to common law. Its purpose is to encourage full and frank communication between attorneys and their clients and thereby promote broader public interests in the observance of law and administration of justice. Such communications may take the form of oral or written statements or may be actions and gestures. Communication made to an attorney while seeking to obtain representation, even though the attorney did not ultimately represent the client, are nonetheless privileged. The privilege protects discussions of past crimes but does not extend to the client's proposed commission of future crimes. If third parties (generally including relatives and friends by excluding law clerks, stenographers or interpreters) are present, the privilege may be destroyed. The privilege extends indefinitely and does not terminate when the attorney/client relationship ends of when either party dies. Communications between a corporate general counsel and corporate employees have been found to be protected. Finally, the privilege to prohibit disclosure belongs to the client and as such may be waived to the client.

Nonbinding Arbitration

Process where the parties are free to follow the arbitrator's findings or disregard them and proceed to court. The arbitrator's decision is not final.

Capital Assets

Property with a relatively long life or the fixed assets in a trade or business. In U.S. tax law, the term refers to property held for investment by the taxpayer that when sold is subject to special tax treatment (as capital gains and losses). Property that is part of one's stock in trade does not qualify as a capital asset.

Space Arbitrage

Purchase in one market against sale in another market.

Kind Arbitrage

Purchase of a security, that is without restriction, other than the purchase of money, exchangeable or convertible within a reasonable time into a second security together with a simultaneous offsetting sale of the second security.

Breaking Bulk

Refers to a doctrine whereby a bailee could be charged with larceny by trespass if the person opening chest or parcel, or case containing goods entrusted to his or her care and converted some to his or her own use; the trespass necessary for larceny was complete even if the goods were not in a container but were themselves delivered in bulk provided that the bailee separated only a portion of the goods entrusted to him or her. If he or she converted all of the goods, there was, however, no breaking bulk and hence no trespass and no larceny.

Accounting, Action for

Refers to an action, usually brought in equity, to secure a formal statement of account from one partner to others in order to obtain a judicial determination of the rights of the parties in a shared asset. If one or more partners feel another has been diverting funds or otherwise cheating them, they may bring an action for accounting and ask for the appointment of a temporary receiver. Sometimes an equity judge will appoint a master to perform the accounting.

Sexual Harassment

Refers to any policy or practice pursuant to which employees are subject to physical or verbal harassment by their superiors or are denied employment or promotion on the basis of their gender.

Accusatory Instrument

Refers to the initial pleading or other paper that forms the procedure basis for a criminal charge. It may take the form of an indictment, information, presentment, or accusation. If the accusatory instrument is defective, the entire proceeding will be rendered null and void.

Debtor Rehabilitation

Refers to those provisions of the Code that enable the rehabilitation and the reorganization of the debtor. Creditors are paid out of future earnings of the debtor rather than the liquidation of the debtor's property. This includes business reorganizations.

Acceptable Use Policy

Regulations establishing who may use a network, website, or service's resources, the purposes allowed, and the privacy and security rules involved.

Immunity

Right of exemption from a duty or penalty; benefit granted in exception to the general rule. Immunity from prosecution may be granted a witness to compel answers he or she might otherwise withhold because of the constitutional privilege to avoid self-incrimination.

Human Rights

Rights inherent to all human beings on an equal and nondiscriminatory basis. They include but are not limited to the right to life and liberty, freedom of expression, and equality before the law; and economic, social and cultural rights; including the right to participate in culture, the right to be treated with respect and dignity, and the right to food, work and education, among other things. All of these rights are without discrimination as to race, color, sex, language, religion, political, or other opinion, national or social origin, property, birth or other status. "Recognition of the inherent dignity and of the equal and inalienable rights of all members of the human family is the foundation of freedom, justice, and peace in the world." United Nations Universal Declaration of Human Rights 1948.

Bylaws

Rules adopted for the regulation of an association's or corporation's own actions. In corporation law, bylaws are self imposed rules that constitute an agreement or contract between a corporation and its members to conduct the corporate business in a particular way. In the absence of law to the contrary, under common law the power to make bylaws resides in the members or shareholders of the corporation. When used by the corporation, the term bylaws deals with matters of corporate structure and machinery as distinguished from regulations, which are imposed by a board of directors to deal with problems relating to the day to day management.

ACLU

See American Civil Liberties Union

HLA DQ ALPHA

See DNA testing

Homeland Security

See Department of Homeland Security

ICE

See Immigration and Customs Enforcement

Aboriginal Title

See Indian Law

Administration For Native Americans

See Indian Law

Indian Claims Commission

See Indian Law

Indian Reservation

See Indian Law

Indian Title

See Indian Law

ICC

See Interstate Commerce Commission

Guild

See National Lawyers Guild

Gross Negligence

See Negligence

Bluebok

See Uniform System of Citation

Arbitrary and Capricious

See abuse of discretion

After the Fact

See accessory

Accrual Method

See accounting method

Actionable Per Quod

See per quod

Actionable Per Se

See per se

Actual Possession

See possession

Action for Possession

See possessory action

Borough English

See primogeniture

Inconsistent Statement

See prior inconsistent statement

Bordello

See prostitution

Against Public Policy

See public interest

Abuse, Sexual

See rape

Administrative Agency

See regulatory agency

Ali

See restatement

Absolute Sale

See sale

Blackmail Suits

See strike suits

Human Trafficking

See trafficking

Hardship, Unnecessary

See unnecessary hardship

Beastiality

Sexual intercourse with an animal. Bestiality constitutes a crime against nature.

Affreightment

Shipping contract

Carjacking

Similar in that a motor vehicle such as a car or van is taken from the occupant by force. The driver or other passengers may be forced to remain in the vehicle while it is driven or may be forced out of the vehicle. Carjacking is distinguished from car theft by the presence of occupants.

Savings and Loan Association

Similar to a savings bank in history and operation, except that the savings and loan association's primary purpose has been to provide loans for purchasing and building homes. In 1981 these institutions were authorized to offer a variant on checking accounts called a negotiable order of withdrawal, which allows depositors to write checks against their interest bearing savings account.

Indicium

Singular of indicia

Administrator (Administratrix)

Someone appointed to handle the affairs of a person who has died intestate, that is, without leaving a will. If the decedent left a will, an executor performs the same function. A male is an administrator and a female is an administratrix. See letters of administration

Accession

Something added; a right, derived from the civil law, to all that one's property produces, and to that which is united to it either naturally or artificially. The civil law required the thing to be changed completely, as grapes into wine, before the original owner could lose title. By common law the article in its altered form is still the property of the owner of the original material if the owner can prove the identity of the original material. Example" Cobbler Conroy kills some of Farmer Bob's cows and turns the leather into shoes. Bob can take the shoes by accession if he can establish the leather came from his cows.

Addendum

Something added; a supplemental section of a document containing material added after the document was prepared. It may be executed simultaneously or at a later time.

Bind

Something that obligates or constrains the bond individual. To guaranty, to promise, to secure, to warrant, and to defend. A bind places one under legal duties and obligations. One can "bind" oneself as in a contract or one can be "bound" by a judgement.

Aggravating Circumstances

Special circumstances tending to increase the severity of the crime charged, comparing sexual assault with aggravated sexual assault on a minor) or the severity of punishment. Enhanced punishment may be applied for offenses involving murder for hire or other crimes for profit such as arson; extreme cruelty or depravity; substantial prior criminal record; failure of rehabilitative efforts; particular vulnerability of the victim due to advanced age, extreme youth, or disability, and many other factors that may be considered by the court. Compare mitigating circumstances

Annual Percentage Rate

Standardized method for expressing a rate of interest on borrowed money (on a yearly basis) so that the borrower will know the true cost of borrowing.

Blue Sky Laws

State laws regulating the sale of corporate securities through investment companies, enacted to prevent the sale of securities of fraudulent enterprises.

Medicaid

State run programs (partially paid for with federal funds) that provides hospital and medical coverage for people with low income. Each state has its own rules about who eligible and what is covered under their state Medicaid program. The affordable care act left in place the state run programs while attempting adjust the amount of federal contributions.

Bulk Sales Act

Statutes designed to prevent the defrauding of creditors by the secret sale in bulk of substantially all of a merchant's goods. These laws generally require that noticed e given to creditor, before any sale of debtor's goods.

Hit and Run Statutes

Statutes requiring that a motorist involved in an accident stop and identify himself or herself and give certain information about himself or herself to other motorist and police. These laws have been upheld as not violation of the privilege against self incrimination on the ground that they call for neutral acts, not intended to be probative of guilt, and pose only a insignificant hazard of self-incrimination.

Antilapse Statutes

Statutes that allow the heirs of a devisee or legatee who predeceases the testator to inherit what the testator had bequeathed to the deceased devisee or legatee. Under common law, a bequest lapsed upon the death of the specified recipient, so that, in particular, when a parent died before the testator grandparent, the grandchildren were disinherited.

Antitrust Laws

Statutes that promote free competition by outlawing such things as monopolies, price discrimination and collaboration, for the purpose of restraint of trade, between two or more business enterprises in the same market. The two major U.S. antitrust laws are the Sherman Act and the Clayton Act.

Bona Fide Occupational Qualification

Statutory provision that permits discriminatory practices in employment if a person's religion, sex, or national origin is a bona fide occupational qualification reasonably necessary to the normal operation of that particular business or enterprise. It is also permissible for an educational institution with a particular religious orientation to hire only employees of the religion. Courts have placed the burden of proof of establishing a BFOQ on the defendant and the exception provided by the BFOQ has been narrowly interpreted. In this manner it is more difficult to justify a BFOQ than to defend against a constitutionally based claim of sex` discrimination under the Equal Protection Clause of the Fourteenth Amendment. The BFOQ exception would be permitted if, in the example of a woman working at a job requiring the frequent lifting of substantial amount of weights, the defendant proved by a preponderance of the evidence that all or substantially all females would be unable to perform safely and efficiently the duties involved int he job. Sex has been found to be a BFOQ in terms of community standards of morality where, for example, a man works as an attendant in a men's washroom and a woman works as a fitter in a lingerie establishment.

American Stock Exchange

Stock exchange which merged with the New York Stock Exchange. It was formerly known as the New York Curb Exchange or "Curb" is abbreviated today as either AMEX or ASE.

Blue Laws

Strict statutes or local ordinances most frequently enacted to preserve observance of the Sabbath by prohibiting commercial activity on Sundays. With increasing frequency, blue laws are being abolished so that people may freely chose activities without regard to societal notions as to appropriate Sunday conduct.

Heirs

Strictly, those whom statutory law would appoint to inherit an estate should the ancestor die without a will; sometimes referred to as heirs at law, rightful heirs, legal heirs. The term is often applied indiscriminately to those who inherit by will or deed, as well as by operation of law.

Arbitration

Submitting a controversy to an impartial person, the in arbitrator, chosen by the two parties in the dispute to determine an equitable settlement. Where the parties agree to be bound by the determination of the arbitrator, the process is called biding arbitration. In labor law, arbitration has become an important means of settling disputes, and= the majority of labor contracts provide for arbitration of disputes over the meaning of contract clauses.

Headnote

Summary; placed at the beginning of a case report, of points discussed and issues decided in a case.

Attorney

Synonymous with layer. May refer to an attorney in fact or an attorney at law. An attorney in fact is one who is an agent or representative of another given authority to act in that person's place and name. The document giving the attorney authority is called a power of attorney. The general reference to an attorney is usually intended to designate an attorney at law. This is one of a class of persons admitted by the state's highest court or by a federal court to practice law in that jurisdiction. The attorney is regarded as an officer or the court and is always subject to the admitting court's jurisdiction as to his or her ethical and professional conduct. Violations of those standards of conduct may result in discipline of the attorney in the form of censure, suspension, or disbarment.

Automatic (Electronic) Data Capture

Technologies such as magnetic stripes, radio frequency indeitifcation tags, bar codes and speech, iris, or facial recognition systems, which provide indentifying information y way of stored digital files without the need to manually re-enter the data.

Inculpatory

Tending to incriminate or bring about a criminal conviction

Boot

Term referring to the taxable portion of a nontaxable exchange. The general rule for nonrecognition tax treatment in a like-kind exchange applies only to qualifying property exchanged solely for other qualifying property. However, if an exchange that otherwise qualifies for nonrecognition treatment includes the transfer of cash or non-ike-kind property (called boot) the transaction still qualifies for like kind exchange treatment, but is also partially nontaxable.

Advice and Consent

Term relating to the provision of the Constitution requiring the President to have approval (advice and consent) of two-thirds of the Senate before entering into treaties or before appointing federal judges or Supreme Court justices. See Treaty Clause

Habendum

That clause of the deed that names the grantee and defines the estate to be granted. It begins with the words "to have and to hold"

Bonded Debt

That part of the entire indebtedness of a corporation or state that is represented by bonds it has issued; a debt contracted under the obligation of a bond.

Arrears

That which is unpaid although due to paid. A person in arrears is being in payment.

At Law

That which pertains to or is governed by the rules of law, as distinguished from the rules of equity; according to the rules of the common law. In England, and later int he United States, courts of law developed strict rules establishing the kinds of causes of action that could be maintained and the kids of remedies that were available. Courts of equity established different rules and remedies, partly to mitigate the rigors of the law courts. "At law" and "in equity" thus refer to two different bodies of jurisprudence. The term may also be used to mean by operation of law.

Capias Ad Respondendum

That you take to answer. A writ direction the arrest and production of a defendant before judgment. It not only notifies a defendant to defend suit, like a summons, but also enables his or her arrest as security for the plaintiff's claim.

Capias Ad Audiendum Judicium

That you take to hear judgment. A writ to bring to court a defendant who has appeared and been found guilty of a misdemeanor, to receive the court's judgement.

Capias Ad Satisfaciendum

That you take to satisfy. A writ for the arrest of a judgment debtor until the debt claim is satisfied.

Apias

That you take. In common law, a writ executed by seizing either the property or the person of the defendant to compel his answering a particular charge in court. The term describes several types of judicial writs or process, by which actions in a court of law were commenced. The writs have been largely replaced by service of process.

Alternative Minimum Tax (AMT)

The AMT attempts to ensure that individuals who benefit from tax advantages such as deductions, credits, and exemptions pay at least a minimum amount of tax. It effectively creates a tax liability for individuals who would pay little or no tax. In practice, the AMT is controversial, as it applies to more and more taxpayers each year, beyond the intended targets the tax. Congress is attempting to correct or repeal the AMT.

Brady Law

The Brady Handgun Violence Prevention Act of 1933 is an act of Congress that instituted backgrounds checks on the purchaser before firearms may be purchased from a licensed dealer or manufacturer. Intended to prevent persons with certain mental illnesses, drug addictions, felony criminal records, misdemeanor domestic violence convictions or restraining orders, dishonorable service discharges, and non-citizens from purchasing firearms.

Attestation

The act of authentication by witnessing an instrument of writing, at the request of the party making the instrument, and subscribing it as a witness. Attestation entails witnessing and certification that the instruments exists.

Importation

The act of transporting goods into a country from a foreign country. As used in tariff statutes the term means merchandise to which the status of an import has attached.

Advocacy

The active taking up of a legal cause; the art of persuasion. A legal advocate is a lawyer.

Unrealized Appreciation

The amount of appreciation in property that has not yet been subject to tax.

Capital Stock

The amount of money or property contributed by shareholders to be used as the financial foundation for the corporation, The total of a corporation's capital stock is divide into shares.

Accounts Payable

The amount owed by a business to its supplies and other regular trading partners.

Bond Premium

The amount that the purchaser pays in buying a bond that exceeds the face or call value of the bond.

Assignment of Error

The appellant's declaration of complaint against the trial judge that he committed an error in the lower court proceedings. Assignments of error establish the issues to be argued on appeal.

Hold Harmless

The assumption by one party to an agreement to relieve the other party of any liability that might attend the situation governed by the agreement.

Attorney's Fee

The attorney's charge for services in representing a client. Also, the additional award made by the court to the successful party in a lawsuit to compensate for the reasonable value of the services of the attorney.

Banker's Lien

The authority enjoyed by a banker to appropriate a depositior's funds or securities that are in the banker's possession and are not dedicated to a special purpose (as a trust) in order to satisfy a debt owed by the depositor at the bank.

Hijacking

The commandeering or seizure of a mode of transportation such as an airplane, truck or train by force or threat of force for illegal purposes. Such purposes may include theft of the cargo or other contents; redirection of the destination to suit the hijacker's specific purposes; or kidnapping or hostage taking for monetary or political demands. Also known as piracy, such acts are governed by international agreements regarding jurisdiction over hijackers and extradition.

Breaking a Close

The common law trespass of unlawful entering upon the land of another.

Blue Chip Stock

The common stock of a company known nationally for the quality and wide acceptance of its products or services, and for its ability to generate consistent profits and pay increased dividends. The term probably evolved from its use in gambling casinos, where blue chips are valued at $100, since common stocks of leading companies were offered at $100 per share around the turn of the last century.

Bunching

The concentration of gross income in one or more taxable years. This results in adverse tax consequences, because under the progressive tax rate structure, in the years that have the larger amount of income there is a higher effective rate of tax. These adverse effects are minimized by income averaging and by the preferential tax treatment afforded to capital gains.

Guilty

The condition of having been found by a jury to have committed the crime charged, or some lesser-included offense. The term may, though it rarely does, refer to the commission of a civil wrong or tort. Compare conviction

Habitability

The condition of residential or other premises being reasonably fit for occupation, and that does not impair the healthy, safety or well being of the occupants. If this condition is not met, due to a failure to provide heat, for example, the occupant may be eligible for a rent abatement or may under some circumstances vacate the premises

Imprisonment

The confinement of an individual to a particular place usually as punishment for a crime; any deprivation of liberty or detention of a person contrary to his or her will. The status of imprisonment may affect certain constitutional rights, for example, a right of bail guaranteed to imprisoned persons may not include juveniles held pending delinquency proceedings.

Arrest of Judgment

The court's withholding of judgment because of some error in the record.

Bigamy

The criminal offense of having two or more wives or husbands at the same time. A bigamous marriage is void.

Abduction

The criminal or wrongful act of forcibly taking away another person through fraud, persuasion, or violence. Compare kidnapping.

Capitalized Value

The current worth of money expected to be earned and or received in the future, calculated by using an appropriate discount rate of accurately express current value.

Answer

The defendant's principal pleading in response to the plaintiff's complaint. It must contain a denial of all the allegations the defendant wishes to dispute, as well as any affirmative defenses by the` defendant and any counterclaim against the plaintiff.

Blackmail

The demanding of money either for performing existing duty, or preventing an injury or for exercising an influence the extortion of things of value from a person by threats of personal injury, or by threatening to accuse that person of crime or immoral conduct, which, if true, would tend to disgrace him or her.

Age Discrimination

The denial of privileges as well as other unfair treatment of employees on the basis of age, which is prohibited by federal law under the Age Discrimination Unemployment Act of 1967. This act was amended in 1978 to protect employees up to 70 years of age.

Adjudication

The determination of a controversy and pronouncement of judgement.

Haircut

The difference between the market value of a security (used as collateral for a loan) and the amount the lender will provide for it.

Autopsy

The dissection of a cadaver to determine the cause of death. It may involve the inspection of important organs in order to determine the nature of a disease or abnormality.

Attractive Nuisance

The doctrine in tort law which holds that one who maintains something dangerous on his premises that is likely to attract children is required to reasonable protect the children against the dangers of that attraction. Thus, one has a duty ot fence swimming pools, to removed doors from discarded refrigerators, to enclose partially constructed buildings and be sensitive to other potentially dangerous conditions that attract curious children.

Cash Equivalent Doctrine

The doctrine that property received by a taxpayer is includable in income if it can be converted into cash. The amount of income is the amount of such cash.

Bail Bond

The document executed in order to secure the release of an individual in legal custody. The bail bondsman, who acts a surety, generally forfeits his or her security in the event that the defendant jumps bail, that is, fails to appear as required for court dates.

Burden of Proof

The duty of a party to substantiate an allegation of issue, either to avoid dismissal of that issue early in the trial or to convince the court of the truth of that claim and hence to prevail in a civil or criminal suit. 2. The duty of a plaintiff, at the beginning of a trial to make a prima face showing of each fact necessary to establish the existence of a cause of action; referred to as the Duty of Producing Evidence. 3. The obligation to plead each element of a cause or ction or affirmative Defense or suffer a dismissal

Appreication

The excess of the fair market value of property over the taxpayer's basis in such property.

Barter

The exchange of goods or services without using money.

Actionable Tort

The existence of facts sufficient for legal filing requirements for a legitimate lawsuit by one injured. See cause of action

Ademption

The extinction of withdrawal of a devise or bequest by some act of the decedent clearly indicating an intent to revoke by giving away during one's life the property to be devised or bequeathed.

Bar Sinister

The fact or condition of being born out of wedlock. Example: Fearing that he would be labeled a bastard, Seth kept his background a secret until he realized that the bar sinister made the difference to his friends.

Bill of Rights

The first eight amendments to the United States Constitution creating individual rights. because they were adopted at the same time. Amendments 9 and 10 are generally considered part of the Bill of Rights. See Bill of Rights.

Bill of Rights

The first ten amendments to the United States Constitution; that part of any constitution that sets forth the fundamental rights of citizenship. It is a declaration of rights that are substantially immune from government interference. See Fourteenth Amendment.

Capital

The money and other property of a corporation or other enterprise used in transacting its business.

Adjusted Gross Income

The gross income of the taxpayer reduced by specified deductions, generally business deductions

Official mmunity

The immunity of a public official from liability to anyone injured by actions in the exercise of official authority or duty.

Abandonment

The intentional giving up of rights or property with no future intention to regain title or possession. Example: Paul finishes reading his newspaper while waiting for a doctor to see him. Upon leaving the doctor's office, Paul intentionally decides not to take the paper with him. Paul abandons the newspaper. Had he merely forgotten the paper and returned to the office to retrieve it, he would no be considered to have abandoned the property.

Inchoate Dower (Inchoate Right of Dower)

The interest that a wife has in her husband's lands before his death, and contingent upon his predeceasing her. The right of dower is considered inchoate until the husband's death, at which time the widow has a vested right to a life estate

Brain Death

The irreversible cessation of brain function; statutory or case law definitions of death are being expanded in many jurisdictions to include this. Among the factors are the failure to respond to external stimuli, the absence of breathing or spontaneous movement, the absence of reflex movement, and a flat electroencephalograph reading following a 24-hour observation period.

Ancillary Jurisdiction

The jurisdiction under which a federal court is permitted to decide an entire controversy (including matters which it would not have authority to consider were they raised independently) if the controversy contains other issues that the law specifically authorizes federal courts to decide. Thus, when the court has jurisdiction of the principal action, it may also hear any ancillary proceeding, regardless of any other factor that would normally determine jurisdiction. Compare pendent jurisdiction.

Bargaining Unit

The labor union or other group that represents employees in collective bargaining.

Immigration and Customs Enforcement (ICE)

The largest investigative arm of the Department of Homeland Security, responsible for identifying and shutting down vulnerabilities in the nation's border, economic, transportation, and infrastructure security. It has four main offices: Detention and Removal (to identify and apprehend illegal aliens, fugitive aliens, and criminal aliens; to manage them while in custody; and to enforce order of removal from the United States) Investigations, Intelligence and International Affairs. ICE works closely with a broad range of law enforcement authorities.

Savings Bank

The least common type of bank, prevalent only on the East Coast in the Midwest. Its major service traditionally has been the time savings account, from which money could be withdrawn only after a set period or upon thirty days notice. Its services, however, have been expanded in some instances. By law a savings bank's investments are usually limited to certain corporate and government bonds and securities.Its advantages; it can pay higher interest rates than commercial banks, has certain tax benefits and can keep on reserve a smaller percentage of deposits. Usually, the bank is owned by its depositors as creditors who dividends are paid as interest on their accounts.

Air Rights

The legal ownership of land includes the ownership of the airspace above the land.A tree that has branches extending over a neighbor's property may therefore interfere with the neighbor's air rights. The rights are not limitless since, for example, airplanes are allowed to fly at certain altitudes. Conversely, the rights do not allow an owner to pollute the air.

Adoption

The legal process by which the parent/child relationship is created between persons not so related by blood. The adopted child becomes an heir and is entitled to all other privileges belonging to a natural child of the adoptive parent.

Imprimatur

The license granted by the government permitting the publication of a particular book

Accounts Payable

The list of moneys currently owed by the debtor to the creditor, such as a business to its suppliers. This list is kept in the ordinary course of the debtor's business. Compare accounts receivable.

Accounts Receivable

The list of moneys owed on current accounts to a creditor kept in the normal course of the creditor's business and representing unsettled claims and transactions. Compare accounts payable.

Avoidance of Tax

The method by which a taxpayer reduces his tax liability without committing fraud by investing in a tax shelter.

Accounting Method

The method used by a business (corporation, partnership, or sole proprietorship) in keeping its books and records for purposes of computing income and deductions and determining taxable income.

Commercial Bank

The most common and most unrestricted type of bank, allowed the most latitude in its services and investments. Its major limitation; it must keep on reserve a larger percentage of its deposits than the other two types of banks.

Immigration

The movement of persons into a foreign country for the purpose of permanently residing in that country.

Access

The opportunity to approach, communicate, or pass to and from without obstruction as with an easement. Also refers to the opportunity for sexual intercourse. A husband's non access to his wife may be a defense to a paternity suit, as may "multiple access" by the defense of several lovers in a paternity suit. The absence of opportunity for copying may provide a non access defense to a plagiarism action. The right of access to public records includes such laws as the Freedom of Information Act.

Adverse Party

The opposing party in a lawsuit

Capital Market

The organized buying and selling of long term fixed income securities such as bonds or mortgages, proceeds from the sale of which are used to finance capital expenditures in contrast to the capital market, the money market is used to raise short term funds and the equity market is used to obtain permanent capital through the sale of stock.

Capital Accounts

The part of a business's accounting records where capital assets and expenditures, and the liabilities incurred to acquire such assets and make such expenditures, are taken into account. The capital account usually consists of capital assets and capital liabilities, such as long term debt and stock and other equity ownership.

Appellee

The party prevailing in the lower court who argues, on appeal, against setting aside the lower court's judgement. In some state courts this party is referred to as the respondent.

Appellant

The party to a lawsuit who appeals the decision to a higher court.

Hereditary Succession

The passing of title according to the laws of descent, acquisition to the title to an estate by a person by operation of law upon the death of an ancestor who has not left a valid will affecting the property inherited.

Accord and Satisfaction

The payment of money or other valuable consideration (usually less than the amount owed) in exchange for extinguishment of a debt. There must be an express or implied agreement that accepting the smaller sum discharges the obligation to pay the larger sum.

Business Cycle

The periodic expansion and contraction of economic activity. Economic researchers have identified three overlapping cycles of approximately 4 years, 10 to 20 years, and 45 to 60 years duration. Causes of the short term cycles (average duration: 52 months) are believed to be a combination of money expansion and contraction, alternative savings and spending patterns of consumers and alternate expansion and contraction patterns of business inventory and business capital investment It has also been suggested that the attitudes and perception of consumers and business managers guide their spending decisions and thus determine the business cycle. The longer term economic cycles are dependent on more fundamental forces such as growth in labor force and productivity, capital investments, technological innovation and long term weather cycles.

Authority

The permission or power delegated to another. Thus may be express or implied. See de facto. If express, it is usually embraced in a document called a power of attorney. Implied authority stems from a relation such as that of principal and agent. If the agent does not have express authority by some writing, he or she nonetheless will have apparent authority. If the authority is given to the agent for a consideration, it is said to be an authority coupled with an interest. Where not to infer an authority would result in an injustice, the law will imply authority so as not to mislead another. In this circumstance, the law speaks of an authority by esotppel. Where the principal intended the agent to have the right to act on the principal's behalf, the authority is called an actual authority. The term may also refer to the jurisdiction of a court such as within the court's authority. It is also used to denote judicial legislative precedent.

Accused

The person charged with a crime; the defendant

Bearer

The person in possession of an instrument, document of title, or security payable to bearer or endorses in blank. A note payable to "bearer" is payable to any person who successively holds the note bona fide, not by virtue of any assignment of promise, but by an original and direct promise moving from the maker to the "bearer."

Bailor

The person who delivers personal property to another to be held in bailment. The bailor need not be the owner of the property involved. Example: A hotel maid finds a necklace in a hallway. She leaves it with the clerk responsible for locking up the guests' jewelry, who will hold it until the rightful owner claims the necklace. The maid is the bailor of the necklace. In this instance, the bailment is involuntary and gratuitous. In instances where one pays a fee for another to hold his property, the bailment is one fore hire.

Appointment of Receiver

The placing, by court order, of contested property in the hands of a receiver in order to protect someone's ownership or trust interests in said property or funds. For instance, the creditor of a bankrupt can have the bankrupt's assets placed in the custody of a receiver to stop the bankrupt from selling the assets for cash or two prevent other creditors from seizing the assets.

Abstention (Doctrine)

The policy that a federal district court may decline to exercise its jurisdiction and may allow a state court to decide a federal constitutional question or questions of state law. Abstention is based on comity and is intended to restrict federal court interference in state proceedings. See federalism. Example: A prisoner in a state prison brings a lawsuit in federal district court claiming that under federal law he is entitled to have access to a law library. The state in which the prisoner is jailed may require by law that each state prison maintain an adequate law library. The federal court applies the abstention doctrine in refusing to hear the case, instructing the prisoner to raise the issue in a state court.

Bid Shopping

The practice of a general contractor who, before the award of prime conduct, discloses to interested subcontractors the current low subbids on certain subcontracts in an effort to obtain lower subbids.

Abortion

The premature termination of a pregnancy; may be either spontaneous (miscarriage) or induced. A woman enjoys a constitutional right to have an abortion during the first trimester of her pregnancy. During the second trimester, however, the state may regulate the abortion procedure, and during the third trimester the state may even proscribe abortion except where medically necessary necessary to preserve the health of the mother.

Administrative Law Judge

The presiding officer at an administrative hearing, whose power is essentially one of recommendation. In the federal system, he or she can administer oaths, issue subpoenas, rule on evidence, take depositions, and make or recommend decisions, which can be appealed first to the federal agency for which he or she hears cases and then to a court of law

Impleader

The procedure by which a third party is brought into a suit between a plaintiff and defendant, where that third party may liable, so as to settle all claims in a single action. It is a procedural device available to any defendant where a third party is or may be liable to him or her for any damages that the defendant owes the plaintiff. The defendant is considered a "third-party plaintiff," vis-a-vis the third party thus joined. The device is also available to a plaintiff against whom a counterclaim has been made.

Recovery of Basis

The process by which a taxpayer recovers the basis through distributions or payments with respsect to the property.

Step Up Basis

The process by which a taxpayer's basis is increased to a certain level (usually fair market value) as of a certain date. Such a basis is generally available for property received by an heir from a decedent.

Beneficial Interest

The quitable interest in a trust held by the beneficiary of the trust, as distinguished from the interest of the trustee who holds legal title. Any person who under the temper of a trust instrument has the right to the income or principal of the trust fund has a beneficial interest in the trust.

Amortization

The reduction of a debt by periodic charges to assets or liabilities, such as payments on mortgages. Example: A landlord paves the parking lot for an apartment building. In charging each tenant rental for a parking space, the landlord amortizes the cost of the pavement so that, over a period of time, the tenant actually pays for the work. If the landlord had borrowed the money to fund the improvement, the landlord would amortize the loan by paying it back over a fixed period of time. In accounting statements, the term usually refers to charges against investments in intangibles such as patents, copyrights, goodwill, organization, expenses, etc;. Compare depreciation.

Affirmative Relief

The relief granted a defendant in the situation in which the defendant might maintain an action entirely independent of plaintiff's claim and which claim D might proceed to establish and recover even if P abandoned his or her cause of action, or failed to establish it. In other words, D's answer bust be int eh nature of a cross claim, thereby rendering the action of the defendant's as well as the plaintiff's.

Appearance

The required coming into court of a plaintiff of defendant in an action either by himself or herself or through an attorney. An appearance involves a voluntary submission to the jurisdiction of the court. Example: Suze is arrested for possessing more than 25 grams of marijuana. One she employs an attorney, the attorney files a notice of appearance with the court stating that he or she is Suze's attorney and will represent her in the forth coming trial.

Allocution

The requirement in common law that, following the verdict of conviction, the judge ask the defendant to show legal cause why sentence should not be pronounced. It continues to be part of the sentencing procedure in a majority of states and is a mandatory part of a valid sentencing in the federal system. The modern allocutiion does not ask the defendant why sentence should not be imposed but rather asks if he or she has anything to say in his or her own behalf in mitigation of punishment.

Impact Rule

The requirement of physical contact with an individual person in order for damages for emotional distress to be imposed.

Adjective Law

The rules of legal practice and procedure that make substantive law effective. Adjective law determines the methods of enforcing the legal rights created and defined by substantive law. For instance, service of process is a matter of adjective law.

Growth Stock

The stock of a company that has achieved above average earnings growth in the past and has good prospects for continued increases in the future

Accumulated Depreciation

The total depreciation charged against all productive assets as stated on the balance sheet. The charge is made to allow realistic reduction in the value of productive assets and to allow tax free recovery of the original investment in assets.

Gross National Product (GNP)

The total money measure of a nation's annual production of goods and services. GNP is defined both in terms of factor consumption (goods and services purchased by private citizens and government, gross private investment and the net foreign trade-investment balance) and in terms of factor earnings (wages, taxes, rents, interest and profits, and depreciation) GNP is a gross production measure since no allowance is made for capital consumption; i.e: depreciation s part of GNP. Since economists consider GNP to be on of the most important concepts in economic science, the United States and other national governments expend considerable effort in collection, analyzing, and publishing GNP statistics. Results are reported in both current dollars, including inflation and constant dollars.

Authorized Issue

The total number of shares of capital stock that a corporation may issue under its charter.

Gross Income

The total of the taxpayer's income from any source, except items specifically excluded by the Internal Revenue Code and other items not subject to tax, such as capital income and fringe benefits

Assignment of a Lease

The transfer of the lessee's entire interest in the lease, by which the assignee of the lease becomes primarily liable for any rent required to be paid under the lease, and the assignor (original lessee) remains secondarily liable for the rent if the assignee does not pay it.

Assignment

The transfer to another of one's interest in a right of property.

Import

The transportation of goods into one country and out of another; also, the article imported. The term under the customs laws requires that the goods be brought voluntarily into this country, into the proper port of entry, and with an intent to unload them. If customs official determine that an article has been imported into the United States, it is assessed a duty under customs laws unless clear evidence is proved to the contrary. To be imported within the scope of the tariff laws, the goods must be from a country subject to our tariff laws and the goods must pass through the custody and control of the customs officials and into the custody and control of the importer.

Battery

The unlawful touching of or use of force on another person willfully or in anger. Battery may be considered either a tort, giving rise to civil liability for damages to the victim, or a crime. Compare assault.

Book Value

The value of individual assets, calculated as actual cost less allowances for any amortization such as depreciation assets. Book value on an overall balance sheet basis is net asset value; that is, total assets less all liabilities. In reports to shareholders of publicly held corporations, common shareholder's per-share equity or book value is obtained by dividing book value less and liquidation price for preferred issues by the outstanding issue of common stock.

Admission

The voluntary acknowledgement that certain facts are true; a statement by the accused or by an adverse party that tends to support the charge or claim against him or her but is not necessarily sufficient to establish guilty or liability. Example: Tom's admission that he was in the bar and spoke to the victim was insufficient to prove that they left the bar together. In civil procedure, an admission is pretrial discovery device by which one party asks another for a positive affirmation or denial of a material fact or allegation at issue.

Acceptance

The voluntary act of receiving something or of agreeing to certain terms. 1. In contract law, acceptance is consent to the terms of an offer, creating a binding contract. Example: A homeowner contracts with an aluminum siding company to cover the house with new siding. The homeowner is not happy with two of the clauses in the contract, but the company is unwilling to change the clauses. When the homeowner signs the contract with the clauses unchanged, his signature acts as an acceptance of those clauses as they are printed. The fact that he has questioned those clauses has no effect as they are a valid part of the contract. 2. In real property law, acceptance is essential to completion of a gift inter vivos. 3. Acceptance by a bank of a check or other negotiable instrument is a formal procedure whereby the bank on which the check is drawn promises to honor the draft by paying the payee named on the check.

Bribery

The voluntary giving of something of value to influence the performance of an official duty

Arson

The willful and malicious burning of another's house; sometimes expanded by statute to include acts similar to burning (such as exploding) or the destruction of property other than dwellings.

Abscond

To travel secretly out of the jurisdiction of the courts, or to hide in order to avoid a legal process such as a lawsuit or arrest. See jump bail

Incroach

To use unlawfully or otherwise impair possession or title to another's property

Implied Powers

Those powers not expressly stated but deemed necessary to carry out the stated objectives. Decisions by the United States Supreme Court may imply powers in the Constitution that are not specifically enumerated.

Hornbook Law

Those principles of law known generally to all in the legal profession and free from doubt and ambiguity. They are therefore such as would probably be enunciated in a hornbook (a primer of fundamentals).

Abut

To adjoin, touch boundaries, border on.

Attest

To affirm as true; to sign one's name as a witness to the execution of a document; to bear witness to. Example: Where a person writes a will, that person must understand the nature of what he or she is doing when the will is signed and what the various provisions of the will mean. The laws of most states require that at least two person attest to, or formally confirm, the writer's ability to meet theses requirements. These persons are witnesses to the will.

Amend

To alter. One amends a state by changing (but not abolishing) an established law. One amends a pleading by adding to or subtracting from an already existing pleading. Example: Lily sues a manufacturing company for injuries resulting from a defect in one of their products. After she flies her papers with the court, she discovers new facts which indicate that the company was negligent in developing the product. Lily seeks to amend her pleading to include these new facts, and, as is generally the case, she is permitted to amend.

Abrogate

To annul, repeal, put an end to; to make a law void by legislative

Affirm

To approve or confirm; refers to an appellate court decision that a lower court judgement is correct and should stand

Impute

To assign legal responsibility for the act of another, because of the relationship between those made liable and the actor, rather than becauses of participation in or knowledge of the act.

Arraign

To bring a defendant to court to answer the charge under which an indictment has been handed down.

Avoid

To cancel or make void; to prevent a certain result.

Arrest

To deprive a person of liberty by legal authority; in the technical criminal law sense, to seize an alleged or suspected offender to answer for a crime.

Apportion

To divide fairly or proportionately, according the parties' respective interests.

Appraise

To estimate the value of property.

Acquire

To gain by any means; to obtain by any endeavor such as practice, purchase, or investment; in the law of contracts, to become the owner of property; to make something one's own. This implies some positive action as opposed to a more passive obtaining such as by an accrual. See accrue

Accuse

To institute legal proceedings charging someone with a crime.

Aid and Abet

To knowingly encourage or assist another in the commission or attempted commission of a crime. See also accessory; accomplice; conspirator. Compare principal

Annul

To make void; to dissolve that which one existed, as to annul a marriage. Annulment wipes out or invalidates the entire marriage, whereas divorce only ends the marriage from that point on and does not affect the former validity of the marriage.

Bind Over

To order that a defendant be placed in custody pending the outcome of a proceeding (usually criminal) against him or her. He or she may thereafter be released on ail or on other conditions of release.

Incorporate

To organize and be granted status as a corporation by following prescribed legal procedures

Attaint

To pass sentence of attainder or to be under such a sentence; more generally to be stained or degraded by a conviction. In early common law practice this refereed to a writ used to challenged a jury verdict.

Impound

To place merchandise, funds or records in the custody of an officer of the law.

Hypothecate

To pledge something as security without turning over possession of it. Hypothecation creates a right in the creditor to have the pledge sold to satisfy the claim out of the sale proceeds. A mortgage on real property is a form of hypothecation contract. Intangibles and securities are most often the subject of hypothecation contracts. In the case of buying stock on margin the owner signs a hypothecation agreement with the broker who handles the transaction; the broker is then free to pledge the customer's securities in connection with selling short. Compare replevin.

Adjourn

To postpone; to delay briefly as court proceeding through a recess. An adjournment for a longer duration is termed a continuance. A session postponed indefinitely is termed an adjournment sine die. See sine die. The term has a special meaning in the rules of legislatures which adjourn between legislative sessions, but recess for periods, of whatever duration, within a single session.

Boycott

To refrain from commercial dealing with someone by concerted effort; to persuade someone to refrain from doing business with another.

Abolish

To repeal, recall, or revoke; to cancel and eliminate entirely. This term refers especially to things of a permanent nature such as institutions, customs, and usages, as in the abolitions of slavery by the Thirteenth Amendment to the United States Constitution.

Abridge

To shorten, condense; diminish

Assign

To transfer one's interest in property, contract or other rights to another.

Brick and Mortar

Traditional business with a physical building location for customers to interact on a face-to-face basis and having rental and utility costs, in contract to a business with Internet customers, no physical presence and thus lower operating costs.

Admiralty Courts

Tribunals that hear cases involving maritime law, the law governing disputes arising on or in relations to business transacted at sea or involving commerce or navigation.

Breaking and Entering

Two of the elements necessary to constitute a burglary, consisting of the use of physical force, however slight, to remove an obstruction to an entrance. For example, pushing open a door that is ajar, followed by unauthorized entry into a building, is sufficient to constitute the breaking and entering elements of a burglary.

Aleatory

Uncertain; risky. An aleatory contract is an agreement in which performance by one party depends upon an uncertain or contingent event, for example, a fire insurance contract is aleatory because it is uncertain when or if benefits will be paid.

Incorrigible

Uncorrectable; one whose behavior cannot be made to conform to standards dictated by law

Benefit of Clergy

Under Old English law, the right of clergymen to avoid nonchurch trials. Also means solemnized by the church.

Adverse Inference

Unfavorable deduction that may be drawn by the fact-finder from the failure of a party to produce normally expected witness or other evidence. It may be presumed that the failure to produce was because the testimony or other evidence would have been harmful to that party.

Actio

Used to refer to a legal proceeding, lawsuit, process, action or permission for a suit

Adultery

Voluntary sexual intercourse between a married person and someone other than his or her spouse. Adultery is grounds for divorce, in which case the person who committed the act with the estranged spouse is called a corespondent. Adultery is not criminalized in close to half of the states, is a misdemeanor in nearly half of the states and is a felony in just a handful of states. See cuckold.

Indecent

Vulgar, offensive, obscene

Balancing of Equities

Weighing of conveniences, hardships, and policies as would be done in a Court of Equity.

Americans with Disabilities Act (ADA)

Wide ranging federal legislation intended to make American society more accessible to people with disabilities. Disability is defined as a physical or mental impairment that substantially limits one of more major life activities. The ADA has several key components including the following; businesses of fifteen or more employees must provide reasonable accommodations for disabled employees; all public services, including state and local governments, cannot deny services or participation in programs or activities which are available to people without disabilities; public transportation systems must be accessible; public accommodations including facilities such as restaurants, hotels, and stores must be barrier free and accessible in new construction and in existing facilities, barriers to services must be removed if readily achievable; telecommunications companies must make provisions for use by hard of hearing persons; and discrimination against persons with disabilities or persons who assert rights under the ADA is not permitted.

Amino Testandi

With the intention to make a will.

Animo Revertendi

With the intention to return

Amino Revocandi

With the intention to revoke

Heirs and Assigns

Words describing that a fee simple estate is being conveyed; words of limitation, not of substitution, or of purchase. When used in a will, the words are descriptive and do not set up an independent class of legatees.

Hostile Workplace

Workplace harassment that is severe or pervasive enough to create a work environment that a reasonable person would consider intimidating, hostile or abusive. It can involve unwelcome conduct that is based on race, color, religion, sex (including pregnancy), sexual orientation, national origin, age or disability. Offensive conduct may include offensive jokes, slurs, name calling, physical assaults or threats, intimidation, ridicule or mockery, insults or put-downs, offensive objects or pictures, and interference with work performance. Any person affected by the harassment, not just the person at whom the harassment was directed, may be entitled to relief under state law or federal anti-discrimination laws.

Direct Affinity

Would exist between a wife and her husband's brother

Secondary Affinity

Would exist between a wife and her husband's brother's wife.

Collateral Affinity

Would exist between a wife and her husband's collateral relative such as uncles or cousins