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The federal administrative agency which adjudicated disputes over tax issues such as income tax, estate taxes and other disputes involving the IRS. … [Read more...] about UNITED STATES TAX COURT

estates. An agreement or coincidence of certain qualities in the title of a joint estate or an estate in common. 2. In a joint estate there must exist four unities; that of interest, for a joint-tenant cannot be entitled to one period of duration or quantity of interest in lands, and the other to a different; one cannot be tenant for life, and the other for years: that of … [Read more...] about UNITY

Parties who have the same interests such as those who stand to gain as the result of a certain action, such as co-plaintiffs who will all benefit equally should the defendants be found liable in a lawsuit. … [Read more...] about UNITY OF INTEREST

This term is used to designate the possession by one person of several estates or rights. For example, a right to an estate to which an easement is attached, or the dominant estate, and to an estate which an easement encumbers, or the servient estate, in such case the easement is extinguished. But a distinction has been made between a thing that has being by prescription, and … [Read more...] about UNITY OF POSSESSION

Each circuit court of the United States may appoint, in different parts of the district for which it is held, as many discreet persona as it may deem necessary, who shall be called "commissioners of the circuit court," and shall exercise the powers which are or may be conferred upon them. Rev. St U. 8. f 627 (U. S. Comp. St. 1901, p. 499). … [Read more...] about UNITED STATES COMMISSIONERS