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An account of profits (sometimes referred to as an accounting for profits or simply an accounting) is a type of equitable remedy most commonly used in cases of breach of fiduciary duty. [1] It is an action taken against a defendant to recover the profits taken as a result of the breach of duty, in order to prevent unjust enrichment .
A unanimous opinion is one in which all of the justices agree and offer one rationale for their decision. A majority opinion is a judicial opinion agreed to by more than half of the members of a court. A majority opinion sets forth the decision of the court and an explanation of the rationale behind the court's decision.
The Best Evidence Rule is a legal principle that requires presenting the most reliable form of evidence in court, which is often the original document or file. In cases where digital evidence is involved, this means presenting the original digital file, rather than a printout or a copy.
With this number of original jurisdiction courts involved in making legal determinations on federal tax matters and thirteen United States courts of appeals exercising appellate jurisdiction, observers recognize and are concerned that the tax laws can be interpreted differently for like cases. As examples, Supreme Court decisions in the well ...
An appellate court may also decide on an entirely new and different analysis from that of junior courts, and may or may not be bound by its own previous decisions, or in any case, may distinguish them on the facts. [5] [6] Where there are several members of a court deciding a case, there may be one or more judgments given (or reported).
The appellate court reviews issues of law de novo (anew, no deference) and may reverse or modify the lower court's decision if the appellate court believes the lower court misapplied the facts or the law. An appellate court may also review the lower judge's discretionary decisions, such as whether the judge properly granted a new trial or ...
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United States Reports, the official reporter of the Supreme Court of the United States. Case citation is a system used by legal professionals to identify past court case decisions, either in series of books called reporters or law reports, or in a neutral style that identifies a decision regardless of where it is reported.