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juridical

2 : of or relating to law or jurisprudence : legal [nowhere in… opinions can we discover any overriding rule "Brown v. Superior Court of Sacramento Cty., 655 P.2d 1260 (1982)"]

interest

holds the right to oil, gas, or minerals on a property and that bears production costs see also overriding royalty 2 : a specific concern or level of involvement (as financial involvement) esp. that warrants recognition or

Wholly and exclusively for purposes of such business

is not included in (i) or (xiv) or which is not at the very inception deductible as an overriding charges on the whole of the profit-making apparatus will be deductible if it is laid out or expenditure

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