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total disability

considered sufficient (as according to statute or in an insurance policy) to make one unable to engage in gainful work

tax

(costs of an action in court) 2 : to levy a tax on [ the corporation] [ capital gains] tax·er n n often attrib 1 : a charge usually of money imposed by legislative or other public

special facts doctrine

special facts doctrine : a doctrine holding that a corporate officer with superior knowledge gained by virtue of being an insider owes a limited fiduciary duty to a shareholder in transactions involving transfer

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permanent and total disability

disability A disability that is expected to last at least a year and keeps an individual from any gainful activity.

overreaching

or due process) [claimed that by the prosecution barred a retrial because of double jeopardy] 2 : the gaining of an unconscionable advantage over another esp. by unfair or deceptive means [if the contract was void for

ordinary income

property used in one's trade or business and that for individuals includes compensation, interest, dividends, and short-term capital gains

gross income

They are (1) compensation for services, including fringe benefits and commissions; (2) gross income derived from business; (3) gains derived from dealings in property; (4) interest; (5) rents; (6) royalties; (7) dividends; (8) alimony and separate maintenance

Frye test

the results of scientific tests or procedures are admissible as evidence only when the tests or procedures have gained general acceptance in the particular field to which they belong called also Frye rule NOTE: In Daubert v.

Circumventor

One who circumvents one who gains his purpose by cunning

force

against a person or thing constructive force : the use of threats or intimidation for the purpose of gaining control over or preventing resistance from another dead·ly force : force that is intended to cause or that

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