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Tangible Personal Property Memorandum (TPPM) – A legal document that is referred to in a will and used to guide the distribution of tangible personal property.
Taxable income – The income against which tax rates are applied to compute tax paid; gross income of businesses or adjusted gross income of individuals less deductions and exemptions.
Tax Court of the United States – A judicial body which hears cases concerning federal tax laws.
Temporary relief – Any form of action by a court granting one of the parties an order to protect its interest pending further action by the court.
Temporary restraining order – An emergency remedy of brief duration issued by a court only in exceptional circumstances, usually when immediate or irreparable damages or loss might result before the opposition could take action.
Tender of performance – An offer or attempt to do what is required under a contract or under the law.
Testamentary capacity – The legal ability to make a will.
Testamentary trust – A trust set up by a will.
Testator – Person who makes a will (Female: testatrix).
Testimony – The evidence given by a witness under oath. It does not include evidence from documents and other physical evidence.
Third party complaint – A petition filed by a defendant against a third party (not presently a party to the suit) which alleges that the third party is liable for all or part of the damages plaintiff may win from defendant.
Title – Legal ownership of property, usually real property or automobiles.
Tort – A private or civil wrong or injury for which the court provides a remedy through an action for damages.
Trademark – A word, name, symbol, or devise used by a manufacturer to distinguish his goods from those sold by others.
Transcript – A written, word-for-word record of what was said. Usually refers to a record of a trial, hearing, or other proceeding which has been transcribed from a recording or from shorthand.
Transmittal form – Form required in certain courts for transmitting documents for filing.
Treatise – A formal and systematic book or writing containing a narrative statement on a field of law.
Trial – A judicial examination of issues between parties to an action.
Trial brief – A written document prepared for and used by an attorney at trial. It contains the issues to be tried, synopsis of evidence to be presented and case and statutory authority to substantiate the attorney’s position at trial.
Trust – A legal device used to manage real or personal property, established by one person (grantor or settlor) for the benefit of another (beneficiary). (See trustee.)
Trust agreement or declaration – The legal document that sets up a living trust. Testamentary trusts are set up in a will.
Trustee – The person or institution that manages the property put in trust.
Truth in lending – Statutes which provide that precise and meaningful cost of credit information be provided to the credit customer.