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on the merits |
Also found in: Idioms, Wikipedia | 0.02 sec. |
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on the merits adj. referring to a judgment, decision or ruling of a court based upon the facts presented in evidence and the law applied to that evidence. A judge decides a case "on the merits" when he/she bases the decision on the fundamental issues and considers technical and procedural defenses as either inconsequential or overcome. Example: An attorney is two days late in filing a set of legal points and authorities in opposition to a motion to dismiss. Rather than dismiss the case based on this technical procedural deficiency, the judge considers the case "on the merits" as if this mistake had not occurred. |
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When a professional tax adviser provides a formal opinion on the merits of a taxpayer's return position, the adviser usually expresses it in terms of where the position falls along a hierarchical spectrum of "tax opinion confidence levels. And besides, they have no likelihood of succeeding on the merits (of their arguments), so why should we wait? The Court announced, following consultations with the parties, that it would fix time-limits for further written and oral proceedings, and would hand down a judgment on the merits only after the oral proceedings. |
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