Also known as collateral estoppel whereby a final judgment on the merits of an action preclude the parties from re-litigating the same issues that were or could have been raised in the adjudicated action. Hence, a party can file an appeal or action regarding against the same party but for a different issue than the one that has been decided. This will more commonly occur when a … [Read more...]

Eng. law. The name of a record which contains an entry of the term of which the demurrer book, issue or paper book is entitled, and the, warrants of attorney supposed to have been given by the parties at the commencement of the cause, and then proceeds with the transcript of the declaration and subsequent pleadings, continuances, and award of the mode of the decision as … [Read more...]

The authorization of issuance of corporate stock. Valid stock certificates. … [Read more...]

In English law. The goods and profits of the lands of a defendant against whom a writ of distringas or distress infinite has been issued, taken by virtue of such writ, are called ''issues." 3 Bl. Comm. 280; 1 Chit. Crim. Law, 351. … [Read more...]

A set of published official IRS interpretations of the Internal Revenue Code. … [Read more...]