authorities

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Authorities

Governmental entities that have been created and delegated with official responsibilities, such as a county highway authority. In legal research and citation, entities cited as sources of law, such as statutes, judicial decisions, and legal textbooks. Parties support their positions in a lawsuit by citing authorities in briefs, motions, and other documents submitted to the court.

Primary authorities are citations to statutes, court decisions, and government regulations that, if having the force of law, must be applied by the court to dispose of the issue in dispute if they are relevant to the matter. Secondary authorities are references to treatises, textbooks, or restatements that explain and review general principles of law that buttress a party's position in a lawsuit. Such authorities have no legal effect and can be disregarded by the court.

Authorities are also cited by scholars in legal treatises, hornbooks and restatements to establish the bases of the statements and conclusions contained in the works.

Cross-references

Primary Authority; Secondary Authority.

authorities

n. 1) previous decisions by courts of appeal which provide legal guidance to a court on questions in a current lawsuit, which are called "precedents." Legal briefs (written arguments) are often called "points and authorities." Thus, a lawyer "cites" the previously-decided cases as "authorities" for his/her legal positions. 2) a common term for law enforcement, as in "I'm going to call the authorities" (i.e. police). (See: precedent, cite, brief)

authorities

noun administration, commanders, executives, government, heads, officeholders, officials, persons in office, persons of commanding influence, potestates, powers that be, rulers, those holding power, those in command, those in control, those of influence, those who rule
Associated concepts: competent authorities, governmental authorities, lawful authorities, local authorities, municipal authorities, port authorities, turnpike and toll authorities

See also: bureaucracy, hierarchy

AUTHORITIES, practice. By this word is understood the citations which are made of laws, acts of the legislature, and decided cases, and opinions of elementary writers. In its more confined sense, this word means, cases decided upon solemn argument which are said to 'be authorities for similar judgments iii like cases. 1 Lilly's Reg. 219. These latter are sometimes called precedents. (q.v.) Merlin, Repertoire, mot Autorites.
2. It has been remarked, that when we find an opinion in a text writer upon any particular point, we must consider it not merely as the opinion of the author, but as the supposed result of the authorities to which he refers; 3 Bos. & Pull. 361; but this is not always the case, and frequently the opinion is advanced with the reasons which support it, and it must stand or fall as these are or are not well founded. A distinction has been made between writers who have, and those who have not holden a judicial station; the former are considered authority, and the latter are not so considered unless their works have been judicially approved as such. Ram. on Judgments, 93. But this distinction appears not to be well founded; some writers who have occupied a judicial station do not possess the talents or the learning of others who have not been so elevated, and the works or writings of the latter are much more deserving the character of an authority than those of the former. See 3 T. R. 4, 241.

References in periodicals archive ?

The act also allows for the tracking of diseases and the sharing of confidential information with appropriate authorities.

Act outlines ways to protect health care workers and the public in an emergency. (Health Policy Update)

At a minimum, if the Competent Authorities are unable to reach an agreement, this fact should be taken into account in assessing interest and penalties against the taxpayer.

Comments on revision of competent authority revenue procedure

I believe that the Holy Spirit is using the fallibility of our religious authorities to guide the entire Christian community into the new level of maturity and responsibility necessary for the spiritual growth of the human community in today's world.

The Church in the Age of the Holy Spirit

By the beginning of 1997, some 90 percent of IHSS consumers were receiving their services from IP's; agency contractors' share of services had decreased from a 1987 high of 16 percent to less than 4 percent; Public Authorities had been established in Alameda, San Francisco, and San Mateo counties; Santa Clara County had adopted a Public Authority ordinance; and Public Authorities were under consideration in Contra Costa, Los Angeles, and Sacramento Counties.

California's Public Authorities: An Emerging Model for Consumer-Directed Personal Assistance Services Comes of Age

Hence, it could not be accomplished without the cooperation of foreign authorities.

U.S. exchange rate policy: Bretton Woods to the present

6662-3(b)(3) provides that the reasonable basis standard is met when a return position is reasonably based on one or more of the authorities set forth in Regs.

Prop. regs. heighten the "reasonable basis" standard for return positions

the weight of authorities depends on their persuasiveness and relevance as well as their source.

Eleventh Circuit directs Tax Court to develop test for substantial understatement penalty

In addition, even where a taxpayer acts diligently to extend a foreign statute of limitations, it is not always possible to toll the statute long enough for the competent authorities to come to agreement.

Rev. Proc. 91-23: competent authority

For purposes of determining the amount of foreign tax creditable under sections 901 and 902 of the Internal Revenue Code, any amounts paid to foreign tax authorities that would not have been due if the treaty country had made a correlative adjustment may not constitute a creditable foreign tax .

FTC denied if competent authority not used in transfer pricing cases

and foreign competent authorities to obtain a bilateral agreement is highly desirable.

Strategic choices for transfer-pricing controversies

As a member of several joint powers authorities, the authority provides funding support for regional commuter rail, inter-county express bus and rail feeder operations.

Fitch Dwngrs $226MM Santa Clara Valley Trans Auth, CA Bnds to 'A+'

In these cases, international intercompany and intracompany allocations are made by the IRS or by the revenue authorities of a U.

Resolving transfer-pricing disputes through the revised competent authority process