| Term | Definition |
|---|---|
| Inheritance Tax | A state tax on property that an heir or beneficiary under a will receives from a deceased person's estate. The heir or beneficiaty pays this tax. |
| Initial Appearance | In criminal law, the hearing at which a judge determines whether there is sufficient evidence against a person charged with a crime to hold him/her for trial. The Constitution bans secret accusations, so initial appearances are public unless the defendant asks otherwise; the accused must be present, though he/she unually does not offer evidence. Also called first appearance. |
| Initial proceedings | The first court appearance of a defendant on a charge. |
| Injunction | Writ or order by a court prohibiting a specific action from being carried out by a person or group. A preliminary injunction is granted provisionally, until a full hearing can be held to determine if it should be made permanent. |
| Instructions | Judge's explanation to the jury before it begins deliberations of the questions it must answer and the applicable law governing the case. Also called charge to the jury. |
| Intangible assets | Nonphysical items such as stock certificates, bonds, bank accounts, and pension benefits that have value and must be taken into account in estate planning. |
| Inter vivos gift | A gift made during the giver's life. |
| Inter vivos trust | Another name for living trust. |
| Interlocutory | Provisional; not final. An interlocutory order or an interlocutory appeal concerns only a part of the issues reaised in a lawsuit. |
| Interrogatories | Written questions asked by one party in a lawsuit for which the opposing party must provide written answers. |
| Intervention | An action by which a third person who may be affected by a lawsuit is permitted to become a party to the suit. Differs from the process of becoming an amicus curiae. |
| Intestacy laws | See descent and distrubition statutes. |
| Intestate | Dying without having a will. |
| Intestate succession | The process by which the property of a person who has died without a will passes on to others according to the state's descent and distribution statutes. If someone dies without a will, and the court uses the state's intestate succession laws, an heir who receives some of the deceased' s property is an intestate heir. |
| Invoke the rule | Separation and exclusion of witnesses from the courtroom. |
| Irrevocable trust | A trust that, once set up, the grantor may not revoke. |
| Issue | 1. The disputed point in a disagreement between parties in a lawsuit. |
| Joint and several liability | A legal doctrime that makes each of the parties who are responsible for an injury, liable for all the damages awarded in a lawsuit if the other parties responsible cannot pay. |
| Joint tenancy | A form of legal co-ownership of property (also known as survivorship). At the death of one co-owner, the surviding co-owner becomes sole owner of the property. Tenancy by the entirety is a special form of joint tenancy between a husband and wife. |
| Judge | An elected or appointed public official with authority to hear and decide cases in a court of law. A judge Pro Tem is a temporary judge. |