The legal system is a set of rules enforced by governmental institutions to regulate human behavior, provides a structure for society, and ensures justice is upheld.
Lexis is an online database for legal research; its resources include the Federal Tax library, which contains the full text of the Internal Revenue Code, as well as regulations, revenue rulings, and court decisions of interest to tax practitioners.
Nonacquiescence refers to a situation where a court or administrative agency formally announces that it will not follow a precedent set by another court decision.
An indication that a decision of one court has been overturned by a higher court.
