Tax

Definition - Noun
often attrib 1  : a charge usu. of money imposed by legislative or other public authority upon persons or property for public purposes
2  : a sum levied on members of an organization to defray expenses

Definition - Transitive Verb
[Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix]
1  : to assess or determine judicially the amount of (costs of an action in court)
2  : to levy a tax on <~ the corporation> <~ capital gains>

Based on Merriam-Webster's Dictionary of Law ©2001.
Merriam-Webster, Incorporated
Published under license with Merriam-Webster, Incorporated.
http://www.m-w.com

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collateral estoppel

estoppel by judgment barring the relitigation of issues litigated by the same parties on a different cause of action

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