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IBIDEM. This word is used in references, when it is intended to say that a thing is to be found in the same place, or that the reference has for its object the same thing, case, or other matter. IOU, contracts. The memorandum IOU, (I owe you), given by merchants to each other, is a mere evidence of the debt, and does not amount to a promissory note. Esp. Cas. N. A. 426; 4 Carr. & Payne, 324; 19 Eng. Com. L. Rep. 405; 1 Man. & Gran. 46; 39 E. C. L. R. 346; 1 Campb. 499; 1 Esp. R. 426; 1 Man. Gr. & So. 543; Dowl. & R. N. P. Cas. 8.