Business bankruptcy A bankruptcy case in which the debtor is a business or an individual involved in business and the debts are for business purposes. Bankruptcy A legal procedure for dealing with debt problems of individuals and businesses; specifically, a case filed under one of the chapters of title 11 of the United States Code . Appellate About appeals; an appellate court has the power to review the judgment of a lower court or tribunal. For example, the U.S. circuit courts of appeals review the decisions of the U.S. district courts.
The IRS disagreed with every argument, saying her monies were retirement monies divided in divorce, so they were taxable. The retirement issue was resolved by statute, the court said.
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A negligent or intentional injury against a person or property, with the exception of breach of contract. Secured debt Debt backed by a mortgage, pledge of collateral, or other lien; debt for which the creditor has the right to pursue specific pledged property upon default. Examples include home mortgages, auto loans and tax liens. Property of the estate All legal or equitable interests of the debtor in property as of the commencement of the case. Presentence report A report prepared by a court’s probation officer, after a person has been convicted of an offense, summarizing for the court the background information needed to determine the appropriate sentence. The Sentencing Reform Act of 1984 abolished parole in favor of a determinate sentencing system in which the sentence is set by sentencing guidelines.
The injury exclusion has been in the tax code since 1918, said the court, but hers was a new argument not covered by the statute. She argued that the money was tax-free because she was the former spouse of the participant. She also argued she should step into his shoes and get the same tax treatment he did. After all, she and her husband got the payments tax-free all those years since 1993 while they were married. After her divorce, Shannon Fernandez received payments relating to her ex-husband’s disability. Her husband had been receiving the payments tax-free since 1993 after he was disabled while working for the L.A. When she started receiving payments in 2007 after divorce, Shannon figured that the payments were still tax-free.
Bench trial A trial without a jury, in which the judge serves as the fact-finder. Alternative dispute resolution A procedure for settling a dispute outside the courtroom. Most forms of ADR are not binding, and involve referral of the case to a neutral party such as an arbitrator or mediator. Shafer knows that federal and state laws and politicians tend to favor mining. Because the technology is still developing, laws governing how AI is used are a work in progress.
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Copyright © 2014 by Houghton Mifflin Harcourt Publishing Company. An act of the highest legislative body of a state or nation. American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. The laws of grammar; the laws of visual perspective.
An indictment or information may contain allegations that the defendant committed more than one crime. Counsel Legal advice; a term also used to refer to the lawyers in a case. Collateral Property that is promised as security for the satisfaction of a debt. Clerk of court The court officer who oversees administrative functions, especially managing the flow of cases through the court. The clerk’s office is often called a court’s central nervous system. Chapter 9 The chapter of the Bankruptcy Code providing for reorganization of municipalities . Caseload The number of cases handled by a judge or a court.
Procedure The rules for conducting a lawsuit; there are rules of civil procedure, criminal procedure, evidence, bankruptcy, and appellate procedure. Read more about legal dictionary here. Federal public defender organization As provided for in the Criminal Justice Act, an organization established within a federal judicial circuit to represent criminal defendants who cannot afford an adequate defense. Each organization is supervised by a federal public defender appointed by the court of appeals for the circuit. Due process In criminal law, the constitutional guarantee that a defendant will receive a fair and impartial trial. In civil law, the legal rights of someone who confronts an adverse action threatening liberty or property. Chapter 13 trustee A person appointed to administer a Chapter 13 case. Bankruptcy trustee A private individual or corporation appointed in all Chapter 7 and Chapter 13 cases to represent the interests of the bankruptcy estate and the debtor’s creditors.