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 ?
274(n) (2)(B) excepts from this limitation meals that qualify as a de minimis fringe benefit under Sec.
Implementing this executive order would have a de minimis impact on mandatory and discretionary obligations and outlays, as well as on revenues to the Federal Government, in the 5-fiscal year period beginning in fiscal year 2017.
21) The Commission noted that the entertainment, amusement, and recreation were not a de minimis component of the School's dance lessons and ruled that the School was liable for $23,984.
According to the company, Dahle's share sale was made under the de minimis exception and was conducted to finance personal obligations.
According to Faeldon, 'purchases of 200 cigarettes or 50 cigars and two liters of wine or one liter of spirits brought in by passengers shall not be subject to duty or tax, provided that these products fall within the de minimis value.
But let's back up a step and start with the de minimis standard in all its glory:
The notice also reminds taxpayers that the de minimis rule doesn't prevent a taxpayer from properly deducting as repairs larger amounts that qualify as repairs and maintenance.
That said, the $8 billion de minimis threshold was always intended to be temporary.
Audit Protection: For tax years beginning before 2016, the IRS generally will not raise upon examination the issue of whether a taxpayer without an AFS can use the $2,500 de minimis limit.
So, for now, the safe harbors and de minimis rules can be counted on to provide additional expensing options.
If the de minimis facilities are excluded as proposed by INGAA, there will be approximately 3,100 blowdowns for the 183 companies.
Against this backdrop, this article considers the application of what may be one of the earliest examples of risk-based regulation--the ancient common law maxim de minimis non curat lex ("the law does not concern itself with trifling matters").