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 ?
The ACE Entry Type 86 Test "will allow CBP to address the growing volume of Section 321 low-valued shipments resulting from the global shift in trade to an e-commerce platform, test the new functionality in ACE, facilitate cross-border e-commerce and allow Section 321 low-valued shipments subject to PGA [partner government agency] data requirements to utilize a Section 321 de minimis entry process for the first time."
The de minimis defence is what I like to think of as a "ghost" defence at the moment: it is occasionally sighted (and cited) but has not been proven to exist.
Our Vale of Glamorgan council objected to the dumping - it's not "disposal" as NRW's John Wheadon claims, but dispersal of the excavated mud in the Severn Estuary's strong currents - but the council was given the false "de minimis" story.
Part I of this Note examines the history of sound recording copyrights, the role of digital sampling in the music industry, and the basic principles and functions of the de minimis defense.
274(n) (2)(B) excepts from this limitation meals that qualify as a de minimis fringe benefit under Sec.
(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 $23,984.93 in unpaid taxes.
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.'
However, any cash rewards and benefits received cannot be excluded under the de minimis rule and need to be included in the employee's gross income.
The National De Minimis Standard, as it is officially referred to, is contained in Section 222(d) of the Investment Advisers Act of 1940.
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.