Definitions from Case Law

Such uncertainty destroys any conception of accrued as involving a right to receive or an obligation to pay, elements which we think are essential for accruals under our decisions.

whether a return is made on the accrual basis, or on that of actual receipts and disbursements, is not determined by the label which the taxpayer chooses to place upon it. The use

for an accrual basis taxpayer 'it is the right to receive and not the actual receipt that determines the inclusion of the amount in gross income

The word 'accrued,' whether applied to causes of action for personal injury or for wrongful death, be taken to apply uniformly to the time when the events have occurred which deter

Accrued income under § 42 for uncompleted operations includes the value of the services rendered by the decedent, capable of approximate valuation whether based on the agreed compe

Accumulated profits' of the subsidiary are defined as 'the amount of its gains, profits, or income in excess of the income, war-profits, and excess-profits taxes imposed upon or wi

the amount of its gains, profits, or income in excess of the income, war-profits, and excess-profits taxes imposed upon or with respect to such profits or income.

each factual element of the crime of which a defendant is accused.

Under our system society carries the burden of proving its charge against the accused not out of his own mouth. It must establish its case, not by interrogation of the accused even

The Commission very clearly exercises an accusatory function; it is empowered to be used and allegedly is used to find named individuals guilty of violating the criminal laws of Lo

the Sixth Amendment speedy trial provision has no application until the putative defendant in some way becomes an 'accused' . . . . It is either a formal indictment or information

Congress intended that to give validity to such a will it was necessary not only that it be in fact acknowledged by the testator before the officer, but that the officer place a ce

If there be no express promise, but a promise is to be raised by implication of law from the acknowledgement of the party, such acknowledgement ought to contain an unqualified and

there could be no acknowledgment of the deed within the requisitions of the statute until the blanks were filled and the instrument complete. Till then there was no deed to be ackn

this is not a suit against the original debtor. It is brought against his representative, who may have no personal knowledge of the transaction. Declarations against him have never

It is not then sufficient to take the case out of the act, that the claim should be proved or be acknowledged to have been originally just; the acknowledgment must go to the fact t

an acknowledgment which will revive the original cause of action, must be unqualified and unconditional. It must show positively that the debt is due in whole or in part. If it be

a tax to be expended in a manner which shall promote the general prosperity and welfare of the municipality which levies it.

to constitute acquiescence within the meaning of this rule, something more than acceptance of the smaller sum without protest must be shown. There must have been some conduct on th

simply to come into possession, control, or power of disposal of.

The word 'acquired' is not a term of art in the law of property but one in common use. The plain import of the word is 'obtained as one's own'. Language used in tax statutes should

the test in this type of case is not whether respondent had full enjoyment of the property prior to the delivery of the securities to him but whether he earlier had acquired an int

this contemplates an acquisition, by one carrier, of another carrier. Golden Gate, a mere corporate shell without property or function, can by no stretch of the imagination be deem

The crux of each inquiry to determine whether there has been an 'acquisition of control' is the nature of the change in relations between the companies whose proposed transaction i

a ruling by the court that the evidence is insufficient to convict," a "factual finding [that] necessarily establishes] the criminal defendant's lack of criminal culpability," and

something done voluntarily, or, in other words, the result of an exercise of the will.

any attachment by a cable television system to a pole, duct, conduit, or right-of-way owned or controlled by a utility.

The receiver here sued, although an officer of the court operating the railroad pursuant to the order appointing him, is not an officer engaged in enforcing an order of a court. Th

agents of the school, such as teachers, administrators, and other school employees.

surely consensual sodomy, like heterosexual intercourse, is rarely performed on stage.

an action either at law or in equity.

There is actionable wrong whenever the restraint of trade or monopolistic practice has an impact on the market; and it matters not that the complainant may be only one merchant

The nature of a suit as one against the state is to be determined by the essential nature and effect of the proceeding. ... [W]hen the action is in essence one for the recovery of

By the common law, in the case of a pound breach, by the owner of the goods, the distrainor may have his action de parco fracto, or may take the goods destrained wherever he finds

In order to maintain an action for fraud it is sufficient to show that the defendant was guilty of deceit, with a design to deprive the plaintiff of some profit or advantage, and t

The sole function of an action for injunction is to forestall future violations. It is so unrelated to punishment or reparations for those past that its pendency or decision does n

This is an equitable action; the defendant under the general issue may go into all the equity of the case; and unless it appears, that he cannot in conscience and equity retain the

If money is paid into the hands of a trustee for a specific purpose, it cannot be recovered in an action for money had and received, until that specific purpose is shown to be at a

Privity of contract is doubtless essential in all cases. But when the defendant has entered and occupied by permission of the plaintiff, without any express contract, the law impli

Where the judgment sought is strictly in personam, for the recovery of money or for an injunction compelling or restraining action by the defendant, both a state court and a federa

if the two suits are in rem or quasi in rem, requiring that the court or its officer have possession or control of the property which is the subject of the suit in order to proceed

In an action of debt on bond, the demand is for the penalty. The condition of the bond is no part of the obligation.

The action of ejectment is a possessory action, invented by the courts to try possessory titles, unembarrassed by the difficulties attendant upon real actions. The declaration is a

In case the seller desires to rescind the contract by reason of the breach of such a warranty, he may do so by an action of redhibition. But he may also retain the thing sold, and

To enable the plaintiffs to sustain an action on the case like the present, it must be shown that the defendants have done some wrong, that is, have violated some right of theirs,

Generally speaking, indeed, actions of slander, founded on triffling causes, to gratify a petulant and quarrelsome disposition, will not be encouraged by the Court: But, when the r

Nothing is better settled than that, at common law, the right of action for an injury to the person is extinguished by the death of the party injured. The rule, 'Actio personalis m

The constitutional requirement of substantial equality and fair process can only be attained where counsel acts in the role of an active advocate in behalf of his client, as oppose

An 'active' judge is a judge who has not retired 'from regular active service.

— '(A) full-time duty in the Armed Forces, other than active duty for training.' Title 38 U.S.C.

full-time duty in the active military service of the United States for training purposes.

In the Armed Forces the term 'active service' has a precise meaning, a meaning not dependent upon individual conduct. Moreover, the verbal structure of the Act, re-enforced by comm

those traffic control devices activated by the approach or presence of a train, such as flashing light signals, automatic gates and similar devices, as well as manually operated de

Where the pattern of conduct visualized by the Act is the use of independent contractors or agents from the field of private enterprise, the inference is strong that 'activities' m

The contract of the agent is the contract of the principal, and he may sue or be sued thereon, though not named therein; and notwithstanding the rule of law that an agreement reduc

The appointment of a receiver under such circumstances is among the most common examples of an 'act of bankruptcy'.

To cut short a sentence by an act of clemency is an exercise of executive power which abridges the enforcement of the judgment, but does not alter it qua judgment. To reduce a sent

A treaty may supersede a prior act of Congress, and an act of Congress may supersede a prior treaty.

A common carrier assumes all risks except those caused by the act of God and the public enemy. One of the instances always mentioned by the elementary writers of loss by the act of

an act of incorporation was a contract between the State and the stockholders

What Congress intended was that a business in receivership, or conducted under court order, should be subject to the same tax liability as the owner would have been if in possessio

It cannot be said, that the prohibition was intended only for valid and regular surveys. They did not require legislative aid. It was known that the military district abounded with

The doctrine precludes any review whatever of the acts of the government of one sovereign State done within its own territory by the courts of another sovereign State

The mere fact that a deed has the corporate seal attached, does not make it the act of the corporation, unless the seal was placed to it by some one duly authorized.

There is 'a distinction between the act of the law proper and the act of the obligor, which exposes him to the control and action of the law.' While the former exonerates, the latt

The act of the subject can never be the act of the sovereign; unless the subject has been commissioned by the sovereign to do it

Such nonfeasance is not an 'act or transaction' within the meaning of section 66 (28 USCA § 125).

The acts thus enumerated are usually termed acts of bankruptcy, and may be considered as tests of insolvency, showing conclusively the inability of the trader to pay his debts, or

Such events as are known as the accidents of major force, or fortuitous events, or the acts of God, always constitute an implied condition in every such engagement.

the mere act, to meet an emergency, of the officer, conceding, under the circumstances stated, that it was a wrongful act, cannot be held to be the act of the United States, and th

costs ordinarily incident to operation of a business, and not limited to costs without which rehabilitation would be impossible

Preservation of the opportunity to prove actual bias is a guarantee of a defendant's right to an impartial jury.

the actual compensation, meaning thereby monetary compensation, payable to the trust by the amount of any enhancement in the value of the remaining trust lands

The Declaratory Judgment Act of 1934, in its limitation to 'cases of actual controversy,' manifestly has regard to the constitutional provision and is operative only in respect to

The damages recovered by an injured party have always been limited to his 'actual' damages. There is nothing to indicate that the Congress intended to have 'actual' interpreted as

he is bound to furnish evidence by which the jury may assess them... Actual damages must be calculated, not imagined, and an arithmetical calculation cannot be made without certain

The measure of the damages to be recovered against infringers prescribed by the act of 1836 as well as by the act of 1870, is 'the actual damages sustained by the plaintiff.' Where

fraudulent transfer schemes effectuated without any false representation to a creditor and concludes that a debt for goods may "sometimes" be "obtained by" a fraudulent transfer sc

whether a person is "aware of " information.4 See Intel Corp.

The general doctrine is that knowledge of an existing conveyance or mortgage is, in legal effect, the equivalent to notice by the registry.

the basic principle underlying common-law remedies that they shall afford only compensation for the injury suffered

a selectee becomes 'actually inducted' within the meaning of § 11 of the Act when in obedience to the order of his board and after the Army has found him acceptable for service he

On this subject the majority of the court is satisfied, that actual maintenance is equivalent to the payment of a sum secured for separate maintenance. It is true, the husband cann

with knowledge that it was false or with reckless disregard of whether it was false or not

a person has direct physical control over a thing.

it is not necessary, under the Illinois statute, in order to secure the benefit of the limitation of seven years, that the claimant should have an actual residence on each lot of t

actual settlement, intended by the 9th sections, consists in clearing, fencing, and cultivating, two acres of ground at least, on each one hundred acres, erecting a house thereon,

In Henderson vs. Poindexter, 12 Wheat. 530, the term 'actual settler,' seems to have been understood as synonymous with the resident of the country. That case, however, did not req

The location of the portraits in Pennsylvania was not merely transient, transitory, or temporary, but it was fixed in an established abiding place in which they remained for a long

if what it actually did, is in its nature the same as sawing, and its structure and action suggested to the mind of an ordinarily skilful mechanic this double use to which it could

something foreign to the article to which it is added, therefore an ingredient which is a constituent element and is not foreign is not an added one.

strongly disposed to some taste or practice or habituated, especially to drugs.

where the verdict is too small, an increase by the court is a bald addition of something which in no sense can be said to be included in the verdict.

reasonably cal- culated to give notice," then the phrase "reasonably calcu- lated to give actual notice" in § 1608(b)(3) would be superfuous.

one where the perpetrator relishes the murder, evidencing debasement or perversion.

This court has been often called upon to consider the sixteenth section of the judiciary act of 1789, and as often, either expressly or by the course of its decisions, has held, th

Congress undoubtedly intended the requirement of 'adequate and full consideration' to exclude relinquishment of dower and other marital rights with respect to the estate tax. We be

where the judgment of a state court rests upon two grounds, one of which is federal and the other nonfederal in character, our jurisdiction fails if the nonfederal ground is indepe

The first of these is adequacy of transportation. The expression would seem to apply only to the interest of the shipping public. The second and third matters to be considered are

(1) actual obstruction of public or private passways causing unreasonable interference, (2) force or violence, or threat thereof, actually committed by any person, or the aiding an