ACCT 607 Flashcards
According to value - used to designate assessment of taxes based on property value
Ad valorem
Part appealing a decision to a higher court
Appellant
In good faith and without fraud or deceit
Bona fide
Process by which U.S. Supreme Court agrees to hear a case from a lower appellate court’s decision
Certirari (writ of)
When factual issue has been determined by valid judgement, the same parties cannot litigate that factual issue again in future litigation of the same parties
Collateral estoppel
In fact or reality; legitimate; to hear a trial over again
De facto; de jure; de novo
In civil proceedings, party that is responding to the complaint
Defendant
An out-of-court statement of witness under oath
Deposition
A statement or remark in a court opinion that is not necessary to support the decision
Dictum (dicta)
Decision by full court instead of single judge or selected judges and occurs on cases of significant issues
En banc
Command or instruct with authority
Enjoin
No contest
Nolo contendere
Notwithstanding the verdict; a judgement that reverses jury’s determination
Non obstante veredicto
Doctrine that renders any evidence of a prior understanding of the parties to a contract invalid if it contradicts them
Parol evidence
Opinion from the court expressing the decision but not identifying an author of the decision
Per curiam
