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Material

Important; affecting the merits of a case; causing a particular course of action; significant; substantial. A description of the quality of evidence that possesses such substantial Probative value as to establish the truth or falsity of a point in issue in a lawsuit.

A material fact is an occurrence, event, or information that is sufficiently significant to influence an individual into acting in a certain way, such as entering into a contract. In formal court procedures, a material fact is anything needed to prove one party's case, or tending to establish a point that is crucial to a person's position.

A material issue is a question that is in dispute between two parties involved in litigation, and that must be answered in order for the conflict to be resolved.

A material witness is a person whose testimony is a necessary element of a lawsuit. An individual who is considered a material witness can be compelled to appear in court and provide testimony. In the event that the person's safety is endangered as a result of his or her planned or actual testimony, he or she may be given legal protection or held in Protective Custody.

material

adj. 1) relevant and significant in a lawsuit, as in "material evidence" as distinguished from totally irrelevant or of such minor importance that the court will either ignore it, rule it immaterial if objected to, or not allow lengthy testimony upon such a matter. 2) "material breach" of a contract is a valid excuse by the other party not to perform. However, an insignificant divergence from the terms of the contract is not a material breach.

material

(Important), adjective basic, capital, central, compelling, consequential, considerable, crucial, decisive, effective, essential, extensive, fundamental, indispensable, influential, key, leading, main, major, memorable, momentous, necessary, paramount, pertinent, pivotal, prevalent, primary, principal, relevant, remarkable, salient, signal, significant, substantial, valuable, vital, weighty, worth considering
Associated concepts: material allegation, material alteration, material amendment, material change in circumstances, material defect, material defendant, material departure from the truth, material error, material evidence, material fact, material false representation, material misrepresentaaion, material witness

material

(Physical), adjective actual, bodily, corporeal, corporeus, de facto, earthly, mundane, nonspiritual, palpable, real, secular, solid, substantial, tactile, tangible, temporal, unspiritual, worldly
Associated concepts: material furnished
See also: appreciable, article, basic, bodily, cardinal, concrete, considerable, corporal, corporeal, critical, crucial, equipment, essential, expedient, important, major, momentous, mundane, noteworthy, objective, paraphernalia, pertinent, physical, relative, relevant, resource, subject, substance, substantive, tangible, virtual
References in periodicals archive ?
469-5T(a), an individual materially participates in an activity if he or she meets any of the following tests:
You and/or your spouse materially participated in the operation of your woodland activity for any five of the 10 tax years immediately preceding the tax year in question.
To determine whether the ESV costs were deductible as repair expenses, the court had to first identify which "unit of property" was being "re-paired" and whether the repair materially added to the unit of property's value or appreciably prolonged its life.
469(c)(7)(B), only teal estate businesses in which the taxpayer materially participates are taken into account.
Under the test requiring more than 500 hours of participation, if each restaurant is treated as a separate activity, the taxpayer (at 55 hours) does not materially participate.
The IRS ruled that X had to capitalize the cost of replacing the skin panels, because they materially added to the aircraft's value.
If a $100 misstatement of XYZ's pretax income is considered material, is 1990 pretax income materially misstated?
Materially add to the value of the property--The court determined that the expenditures did not materially increase the value of the engines.
The individual materially participated in the activity for any five tax years during the 10 tax years that immediately precede the tax year;
In contrast, capital expenditures are for replacements, alterations, improvements or additions that appreciably prolong the property's life, materially increase its value or make it adaptable to a different use.
Such forward-looking statements involve known and unknown risks, uncertainties and other factors, which may cause the actual results of Stratagene to be materially different from historical results or from any results expressed or implied by such forward-looking statements.
These rules modify the general definition of passive activities and provide that rental activities are not treated as passive for a real estate professional if he materially participates in the activity.