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The first edition was published in 1891 by West Publishing, with the full title A Dictionary of Law: containing definitions of the terms and phrases of American and English jurisprudence, ancient and modern, including the principal terms of international constitutional and commercial law, with a collection of legal maxims and numerous select titles from the civil law and other foreign systems.
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.
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.
But the Court upheld the IRS regulations, saying, "There is no presumption that an inventory practice conformable to 'generally accepted accounting principles' is valid for tax purposes. Such a presumption is insupportable in light of the statute, this Court's past decisions, and the differing objectives of tax and financial accounting."
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.
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 legal definition of "judgment" contemplates decisions made by judges in a court of law. [3] Decisions of quasi-judicial bodies and administrative bodies may also be colloquially referred to as "judgments," but they must be distinguished from true judgments in that they are not made by judges in courts of law. [3]
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.