In: Accounting
Using the internet, find a definition for each of these terms.
a. Rule 155.
b. En banc.
c. Pro se.
d. Dicta.
e. Parallel cite.
f. Sunset provisions.
g. Work product.
h. Remanded. chegg
Definitions:
a. Rule 155:-
Where the parties have made mutual concessions resolving certain issues, the Tax Court normally directs that decisions will be entered under Tax Court Rule 155(a). It provides that, “[w]here the Court has filed … its opinion … determining the issues in a case, it may withhold entry of its decision for the purpose of permitting the parties to submit computations … showing the correct amount to be included in the decision.”
Rule 155 calculations are designed to ascertain the bottom-line tax effect of the determinations made in the Tax Court’s opinion. If the parties’ calculations disagree, the court has discretion under Rule 155(b) to afford them an opportunity to be heard on these disagreements.
b. En banc:- In law, an en banc session (French for "in bench") is a session in which a case is heard before all the judges of a court (before the entire bench) rather than by a panel of judges selected from them. En banc review is often used for unusually complex cases or cases considered to be of greater importance.
c. Pro se:- Pro se legal representation comes from Latin pro se, meaning "for oneself" or "on behalf of themselves", which in modern law means to argue on one's own behalf in a legal proceeding as a defendant or plaintiff in civil cases or a defendant in criminal cases.
d. Dicta:- Dicta are judicial opinions expressed by the judges on points that do not necessarily arise in the case. Dicta are regarded as of little authority, on account of the manner in which they are delivered; it frequently happens that they are given without much reflection, at the bar, without previous examination.
e.Parallelcite:- A reference to the same case or statute published in two or more sources. For example, brown v. board of education of topeka, kansas, a landmark decision by the Supreme Court in 1954, can be located in 347 U.S. 483, 74 S. Ct. 686, and 98 L. Ed. 873. These references are parallel citations to reporters in which Supreme Court decisions are published.
f. Sunset provisions:- A sunset provision, or sunset law, is a clause in a statute, regulation, or similar piece of legislation that expires automatically. A sunset provision provides for an automatic repeal of the entire or sections of the law once a specific date is reached.
g. Work product:- Work product refers to the writings, notes, memoranda, reports on conversations with the client or witness, research and confidential materials that reflect an attorney's impressions, conclusions, opinions, or legal research or theories.
h. Remanded:- Remand means "order back" or "send back". After losing a case in a lower court, lawyers will frequently appeal it to a higher court. If the higher court looks at the case and sees that the lower court made certain kinds of errors, it will simply remand it, while telling the lower court how it fell short the first time: by not instructing the jury thoroughly, for example, or by not taking into account a recent related court decision.