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LEGAL TERMS

DISSOLUTION

A term used instead of divorce in some states.

GIFT TAXES

Federal taxes assessed on any gift, or combination of gifts, from one person to another that exceeds $12,000 in one year. Several kinds of gifts are exempt form... (more...)
Federal taxes assessed on any gift, or combination of gifts, from one person to another that exceeds $12,000 in one year. Several kinds of gifts are exempt form this tax: gifts to tax-exempt charities, gifts to your spouse (limited to $120,000 annually if the recipient isn't a U.S. citizen) and gifts made for tuition or medical bills. In addition to the annual gift tax exclusion, there is a $1 million cumulative tax exemption for gifts. In other words, you can give away a total of $1 million during your lifetime -- over and above the gifts you give using the annual exclusion -- without paying gift taxes.

FMLA

See Family and Medical Leave Act.

CASE

A term that most often refers to a lawsuit -- for example, 'I filed my small claims case.' 'Case' also refers to a written decision by a judge -- or for an appe... (more...)
A term that most often refers to a lawsuit -- for example, 'I filed my small claims case.' 'Case' also refers to a written decision by a judge -- or for an appellate case, a panel of judges. For example, the U.S. Supreme Court's decision legalizing abortion is commonly referred to as the Roe v. Wade case. Finally, the term also describes the evidence a party submits in support of her position -- for example, 'I have made my case' or ''My case-in-chief' has been completed.'

PALIMONY

A non-legal term coined by journalists to describe the division of property or alimony-like support given by one member of an unmarried couple to the other afte... (more...)
A non-legal term coined by journalists to describe the division of property or alimony-like support given by one member of an unmarried couple to the other after they break up.

TENANCY BY THE ENTIRETY

A special kind of property ownership that's only for married couples. Both spouses have the right to enjoy the entire property, and when one spouse dies, the su... (more...)
A special kind of property ownership that's only for married couples. Both spouses have the right to enjoy the entire property, and when one spouse dies, the surviving spouse gets title to the property (called a right of survivorship). It is similar to joint tenancy, but it is available in only about half the states.

SURVIVORS BENEFITS

An amount of money available to the surviving spouse and minor or disabled children of a deceased worker who qualified for Social Security retirement or disabil... (more...)
An amount of money available to the surviving spouse and minor or disabled children of a deceased worker who qualified for Social Security retirement or disability benefits.

GUARDIAN OF THE ESTATE

Someone appointed by a court to care for the property of a minor child that is not supervised by an adult under some other legal method, such as a trust. A guar... (more...)
Someone appointed by a court to care for the property of a minor child that is not supervised by an adult under some other legal method, such as a trust. A guardian of the estate may also be called a 'property guardian' or 'financial guardian.' See also guardian.

CONNIVANCE

A situation set up so that another person commits a wrongdoing. For example, a husband who invites his wife's lover along on vacation may have connived her adul... (more...)
A situation set up so that another person commits a wrongdoing. For example, a husband who invites his wife's lover along on vacation may have connived her adultery, and if he tried to divorce her for her behavior, she could assert his connivance as a defense.

SAMPLE LEGAL CASES

DEPT. OF CHILDREN v. Adoption of XXG

Benjamin W. Bull, Brian W. Raum, Byron J. Babione, Alliance Defense Fund; Buckley & Fudge and Rebecca O'Dell Townsend, St. Petersburg, for the American College of Pediatricians, as amicus curiae. ... Cynthia L. Greene, Miami; Luis E. Insignares, Fort Myers; Scott L. ...

Embry v. Ryan

... Alfred J. Saikali and Daniel B. Rogers of Shook, Hardy & Bacon, LLP, Miami, and Lori Alvino McGill and Elizabeth G. Wright of Latham & Watkins, LLP, Washington, DC, for Amici Curiae, The Center for Adoption Policy, The Evan B. Donaldson Adoption Institute, The National ...

Strand v. Escambia County

... Trust Fund. In conjunction with the adoption of the Ordinance, the County adopted Resolution R2006-96 (Resolution) on May 4, 2006, authorizing the County to issue bonds not exceeding $135,000,000 for the District. The stated ...