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De Minimis |
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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. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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The court held that dismissal was precluded by questions as to whether the prison's restrictions on the Jewish prisoner's possession of religious texts served penological interests, whether he had alternative means of practicing his religion, and whether allowing access to the texts would interfere with prison administration or could otherwise be accomplished at de minimis cost. However, lenders may still deduct various loan expenses (such as employee compensation, overhead, and de minimis costs not exceeding $5,000 per transaction) for income tax purposes, even if lenders capitalize such expenses for accounting purposes. She asked whether the MTC might create a uniform policy for a de minimis number of days before withholding would be required. |
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