Definitions from Case Law

the alien has the capacity to take, but not to hold lands, and they may be seized into the hands of the sovereign

the term 'alien seamen' as used in the Act means 'seamen who are aliens.' It describes, aptly and exactly, seamen of alien nationality, dealing with them, as individuals, with refe

not to be determined by mechanical rules. It must be ascertained from the 'principal purpose of the suit', and the 'primary and controlling matter in dispute

a provision for annual payments to serve the purpose of alimony, that is, to assure to the wife suitable support

the entire quantity, without reference to relative importance.

all, without exception.

the courts will require that the defendants make a prompt and reasonable start toward full compliance with our May 17, 1954, ruling. Once such a start has been made, the courts may

By allegiance is meant the obligation of fidelity and obedience which the individual owes to the government under which he lives, or to his sovereign in return for the protection h

the 'touchstone' for determining the year in which an item of deduction accrues is the 'all events' test established by this Court in United States v. Anderson, and since reaffirme

those who assert 'liens' against the property of the debtor.

All persons having an interest in the suit, ought to be made parties, either as complainants or defendants... The cestui que trust is a necessary party to a suit in chancery, broug

the allocatur of a single Judge certainly cannot enlarge the appellate powers of this Court beyond the limits prescribed by law, and that law does not authorize an appeal from an o

the common-law right of allocution. As early as 1689, it was recognized that the court's failure to ask the defendant if he had anything to say before sentence was imposed required

federal law other than the antitrust laws.

All other revenue' would include nonflight income from incidental air carrier activities. The inclusive nature of the category precludes a narrow reading.

The difficulty with the appellants' contention is that it treats the act of 1902 as a contract, when 'it is only an act of Congress, and can have no greater effect.' ... It was but

Certificates of allotment, like receiver's receipts under the general land laws, entitle the holder to exclusive possession of the premises... But enrollment and certificates may b

When she applied to be enrolled as a citizen of the Choctaw Nation she, ipso facto, subjected herself to the restriction upon alienation of Indian land imposed upon all members of

The date of 'allowance' was October 11, 1923, when the Commissioner approved the refunds.

his approval of the schedule of credits and refunds must be taken to be the final exercise of that discretion and the allowance of the credit

While an appeal in a proper case is matter of right, the question whether the case is a proper one under the law regulating appeals is not left to the appellant, but is to be exami

Writs of error to State courts have never been allowed as of right. It has always been the practice to submit the record of the State court to a judge of this court, whose duty has

in veterans' legislation, in the Veterans' Bureau, and in Army terminology, has never been considered synonymous with, or inclusive of, automatic insurance; this word ordinarily re

Allowed' connotes a grant. Under our federal tax system there is no machinery for formal allowances of deductions from gross income. Deductions stand if the Commissioner takes no s

the right given by TRIA § 201(a) to attach blocked assets.

onty substances used for or as manure, and not substances used in the manufacture of manure or fertilizers.

necessarily, the power to admit them on such conditions as Congress may think proper to impose; and therefore, as a condition, Congress has the unlimited power of taxing them.

all the circumstances of the case stated in the bill of exceptions, and the evidence to which it refers.

Land gained from the sea either by alluvion or dereliction, if the same be by little and little, by small and imperceptible degrees, belongs to the owner of the land adjoining.

vacancies that come into existence while the Senate is in session.

all venue purposes'-not 'all venue purposes " except " for patent venue.' " Brief for Respondent 21.

in proximity to the rails upon which the locomotive-engines run.

by the common law, the alteration or interlineation of a deed, in a material part, at least, by the holder, without the consent of the other party, ipso facto, avoids the deed. It

It is clear, at the common law, that an alteration or addition in a deed, as by adding a new obligor, or an erasure in a deed, as by striking out an old obligor, if done with the c

Whether erasures and alterations had been made in the deed or not, was a question of fact proper to be referred to the jury; but whether the erasures and alterations were material,

where the alteration is apparent on the face of the instrument, the party offering it in evidence and claiming under it is bound to show that the alteration was made under such cir

The commission was but the arm or alter ego of the state, with no funds or ability to respond in damages.

where promises are in the alternative, the fact that one of them is at the time, or subsequently becomes, impossible of performance does not, at least without more, relieve the pro

This refers to diplomatic and consular representatives accredited to the United States by foreign powers, not to those representing this country abroad. It is a privilege, not of t

that which seemeth certain and without ambiguity, for anything that appeareth upon the deed or instrument; but there is some collateral matter out of the deed that breedeth the amb

that which appears to be ambiguous upon the deed or instrument

Awkwardness is not ambiguity, nor do defined multiple meanings, each of which is satisfied by the allegations of the information, constitute a want of definiteness.

A change in the specification as filed in the first instance, or the subsequent filing of a new one, whereby a patent is still sought for the substance of the invention as original

The distinction between amending and withdrawing an entry is well established, and completely understood. An amended entry retains its original character, so far as it is unchanged

there is no time absolutely fixed, within which such an amendment should be moved. All that the court requires is that it should be done within a reasonable time; and when no such

The allowance and refusal of amendments in the pleadings, the granting or refusing new trials; and indeed, most other incidental orders made in the progress of a cause, before tria

the specification of forms and procedures required by regulations of the Secretary to prove the lawfulness of transportation by motor carrier referred to in section 13501.

the rule here has long been that attorney's fees are not ordinarily recoverable in the absence of a statute or enforceable contract providing therefor

an amicable action, in the sense in which these words are used in courts of justice, presupposes that there is a real dispute between the parties concerning some matter of right. A

the Florida East Coast Railway dispute of the early 1960's, see "Trainmen v. Jacksonville Terminal Co.," 394 U.S. 369 , 89 S.Ct. 1109, 22 L.Ed.2d 344 (1969); the 1978 dispute betwe

the claimant of property seized under the act of August 6th, 1861, is entitled to the benefit of amnesty to the same extent as, under like pleading and proof, he would be entitled

They are of different character and have different purposes. The one overlooks offense; the other remits punishment. The first is usually addressed to crimes against the sovereignt

intermingled with.

all commerce save that which is confined to a single state and does not affect other states.

Amortization' as used in the act is not so broad; it refers to deductions on account of such part of the costs of certain facilities as has been borne by the taxpayer, 'but not aga

When the return is made on the accrual basis, expenses or obligations incurred by the taxpayer in connection with a bond issue, which are not discharged until the payment of the bo

Where the allegations as to the amount in controversy are challenged by the defendant in an appropriate manner, the plaintiff must support them by competent proof.

a mortgagor, not personally liable on the debt, who sells the property subject to the mortgage and for additional consideration, realizes a benefit in the amount of the mortgage as

a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or

the full amount needed for "maintenance or support," see §1325(b)(2)(A)(i), but if the debtor's in come exceeds the state median, only certain specified expenses are included, see

not an original bill for the commencement of a suit. That it was not so intended is shown by the fact that process was not prayed or issued. While in form not inappropriate for com

Jurisdiction to administer the estate draws to itself, when once it has attached, an incidental or ancillary jurisdiction to give protection to the estate against waste or disinteg

These letters are regarded as merely ancillary to the original letters, as to the collection and distribution of the effects; and generally are simply made subservient to the claim

Such a suit may be maintained by the plaintiff in the principal suit against strangers to the record to determine a controversy having relation to the property in the custody of th

or." Government CA8 Brief 4; see United States v. Garcon, 54 F. 4th 1274 , 1280 (CA11 2022) (en banc).

the subsequent credits, to be opened under the same arrangement.

any public or private preschool, elementary, or secondary school, or any institution of vocational, professional, or higher education, except that in the case of an educational ins

a rule that "breaks new ground," "imposes a new obligation on the States or the Federal Government," or was not dictated by precedent existing at the time the defendant's convictio

the putting the sentence of the law in force.

one "in which a living animal is intentionally maimed, mutilated, tortured, wounded, or killed," if that conduct violates federal or state law where "the creation, sale, or possess

Congress, adopting the popular signification of the word 'animals,' applied it to quadrupeds, and placed birds and fowls in a different classification.

The general principal underlying the income tax statutes, ever since the adoption of the Sixteenth Amendment, has been the computation of gains and losses on the basis of an annual

The federal income tax system is based upon an annual accounting period. This requires that gains or losses be accounted for in the year in which they are realized. The purpose of

the annual labor required by section 2324, that being commonly called by miners the 'annual assessment' or the 'assessment work,' and so described in many judicial opinions and in

Annual gains and profits, whether divided or not, are property, and, therefore, are taxable.

The right to receive disability benefits in the future does not differ from any other right acquired before adjudication to receive money thereafter. It is in essence an annuity pu

different from that which precedes it.

admissions to agents of the Federal Bureau of Investigation.

loans secured by mortgage upon the residence of the borrower and made for domestic purposes.

If a Defendant asserts a fact which is not and cannot be within his own knowledge, the nature of his testimony cannot be changed by the positiveness of his assertion.

The general rule which prevails in chancery is that the answer of one defendant cannot be used as evidence against his co-defendant; and it is the opinion of the court that this ca

There is antagonism whenever the management is aligned against the stockholder and defends a course of conduct which he attacks. ... Whenever the management refuses to take action

any drug intended for use by man containing any quantity of any chemical substance which is produced by a microorganism and which has the capacity to inhibit or destroy microorgani

In a number of cases where this Court has allowed recovery for the loss of anticipated profits, it has emphasized its finding of a demonstrated willingness, readiness and capacity,

the statute could tax salaries to those who earned them and provide that the tax could not be escaped by anticipatory arrangements and contracts however skilfully devised to preven

the power to dispose of income is the equivalent of ownership of it and that the exercise of the power to procure its payment to another, whether to pay a debt or to make a gift, i

There was thus an anticipatory breach by the company, which entitled the government to relet the uncompleted part of the work.

in general, when one party, by his fault, prevents the other party to a contract from entitling himself to a benefit under it according to its terms, the former is liable for the v

As a rule, where a party bound by an executory contract repudiates his obligations or disables himself from performing them before the time for performance, the promisee has the op

There is, in our jurisprudence, no doctrine of 'anticipatory contempt.' The offense of contempt of Congress matures only when the witness is called to appear before the committee t

a suit will not lie to restrain the collection of a tax upon the sole ground of its illegality. The principal reason is that, as courts are without authority to apportion or equali

medications such as Thorazine, Mellaril, Prolixin, and Haldol that are used in treating psychoses, especially schizophrenia.

The reason for the rule at common law disqualifying the wife is to protect the sanctity and tranquility of the marital relationship. When the good faith of the marital relation is

In an equity suit, the end to be served is not punishment of past transgression, nor is it merely to end specific illegal practices. A public interest served by such civil suits is

when a buyer shows that the price paid by him for materials purchased for use in his business is illegally high and also shows the amount of the overcharge, he has made out a prima

the Sherman Act, the Clayton Act, and any other Acts in pari materia.

what it says; and that Congress was fully informed as to the significance of § 1404(a).

any claim but that of servicemen." The statute does contain twelve exceptions.

to assure that all "state," as well as federal, courts are subject to the anti-injunction prohibition.

any such court "of competent jurisdiction."