Refers to the taxing of a corporation where dividends are taxed twice; once as income to the company and a second time upon the person or party that receives the dividends as income. … [Read more...]

Eng. law. The name of a writ which lay in favor of a widow, when it was found by office that the king's tenant was seised of tenements in fee or fee tail at the time of his death, and that he held of the king in chief. … [Read more...]

A common recovery is sometimes suffered with double voucher, which occurs when the person first vouched to warranty, comes in and vouches over a third person. 2. The necessity for double voucher arises when the tenant in tail is not the tenant in the writ, but is tenant by warranty; that is, where he is vouched, and comes in and confesses the warranty. Generally speaking, to … [Read more...]

The name of a writ of dower which a widow sues against the tenant, who bought land of her husband in his lifetime, and in which her dower remains, of which he was seised solely in fee simple or fee tail. … [Read more...]

When a tenant, bound to repair, suffers a house to be wasted, and then unlawfully fells timber to repair it, he is said to commit double waste. … [Read more...]