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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.
Rather than simply laying out the legal doctrine in a particular area of study, a casebook contains excerpts from legal cases in which the law of that area was applied. [1] It is then up to the student to analyze the language of the case in order to determine what rule was applied and how the court applied it. [1]
Uniformity and jurisdiction in the tax decisions of the United States federal courts is the ongoing debate spanning many decades about achievement of uniformity and decisionmaking by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with federal tax jurisdiction.
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.
Second of Two Cases involving compulsory registration of Communist Party members. Court upheld constitutionality of Act requiring compulsory registration. Scales v. United States: 367 U.S. 203 (1961) upheld the conviction of Junius Scales for violating of the Smith Act on the basis on his membership in the Communist Party: Jarecki v. G.D ...
It is common practice in legal documents to cite other publications by using standard abbreviations for the title of each source. Abbreviations may also be found for common words or legal phrases. Such citations and abbreviations are found in court decisions, statutes, regulations, journal articles, books, and other documents.
Schlude v. Commissioner, 372 U.S. 128 (1963), is a decision by the United States Supreme Court in which the Court held that, under the accrual method, taxpayers must include as income in a particular year advance payments by way of cash, negotiable notes, and contract installments falling due but remaining unpaid during that year. [1]
This is a relatively low cost publication method compared to paper and makes court decisions more easily available to the public (particularly important in common law countries where court decisions are major sources of law). Because a court can post a decision on a Web site as soon as it is rendered, the need for a quickly printed case in an ...