De Minimis


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De Minimis

An abbreviated form of the Latin Maxim de minimis non curat lex, "the law cares not for small things." A legal doctrine by which a court refuses to consider trifling matters.

In a lawsuit, a court applies the de minimis doctrine to avoid the resolution of trivial matters that are not worthy of judicial scrutiny. Its application sometimes results in the dismissal of an action, particularly when the only redress sought is for a nominal sum, such as one dollar. Appellate courts also use the de minimis doctrine when appropriate.

de minimis

adj. (dee-minnie-miss) Latin for "of minimum importance" or "trifling." Essentially it refers to something or a difference that is so little, small, minuscule, or tiny that the law does not refer to it and will not consider it. In a million dollar deal, a $10 mistake is de minimis.

References in periodicals archive ?
And I know that there's an argument that certain meals can qualify as a de minimis fringe.
The analysis of cost per employee ascertains the validity of the de minimis fringe benefit exception.
If an employer offers a fringe benefit not specifically mentioned in the regulations, there are no guidelines to determine if it is de minimis.
Second, if the rental agreement includes a variable interest rate provision for computing rent due, the $250,000 de minimis ceiling is computed using fixed-rate substitutes under the original issue discount (OID) regulations.
153) The court reiterated, however, that the de minimis defense is important for everyday instances of trivial copying.
a videocassette, a computer diskette or other similar tangible item) is tangible personal property, it is hoped that the IlLS will provide a de minimis rule, so taxpayers will not have to bifurcate qualifying and nonqualifying gross receipts from a qualified film or computer software.
We have licensed operating entities in all key markets, over 370 professional staff, de minimis asbestos and environmental exposure with a sound well protected balance sheet and a very solid renewal book from which to continue our growth.
9) Some states have adopted a de minimis exception in their nexus rules or specifically exclude certain activities, such as participation in trade shows for a limited number of days, (10) meetings with business service providers (e.
Additionally, set a de minimis materiality limit for inclusion of transactions.
The court concluded that the cost of providing kosher meals had a de minimis effect on the prison's food service budget.
As a rule, the IRS limits the business meals deduction to 50% of cost, although it may allow a full deduction if the costs qualify as a de minimis fringe benefit.
UAI and CSAR were de minimis competitors -- together less that $3 million software sales -- in a $1 billion mechanical computer aided engineering market.