Legal Definition and Related Resources of Abatement
Meaning of Abatement
A reduction; decrease; as in abatement of pecuniary legacies; where the funds or assets out of which legacies are payable are not sufficient to pay all the legacies in full, then there is a proportionate abatement of such legacies. The term abatement at law means the overthrow or destruction of the action ; in equity abatement is the temporary suspension of the proceedings. Baer v Fahnestock & Co., 565 F.2d261.
Abatement Alternative Definition
(Fr. ahattre. Law Fr. abater, signifying to throw down). In Practice. A suspension of all proceedings in a suit, from the want of proper parties capable of preceding therein, as on the death of a party pending the suit. 2 Paige (N. Y.) 211. In modern practice the term signifies generally the suspension of a suit by any matter arising after its commencement. Abatement in chancery differs from an abatement at law in this : That in the latter the action is entirely dead, and cannot be revived in the absence of statute (3 Bl. Comm. 168), but in the former the right to proceed is merely suspended, and may be revived by a supplemental bill in the nature of a bill of revivor (21 N. H. 246; Story, Eq. PI. § 354; Mitf, Eq. PI. [by Jeremy] 57. In Pleading. The overthrow of an action caused by the defendant pleading some matter of fact tending to impeach the correctness of the writ or declaration, and which defeats the action for the present, but does not debar the plaintiff from recommencing it in a better way. Steph. PI. 47; 3 Bl. Comm. 168; 1 Chit. PI. (6th London Ed.) 446; Gould, PL c. 5, § 65. It has been applied rather inappropriately as a generic term to all pleas of a dilatory nature; whereas the word “dilatory” would seem to be the more proper generic term, and the word “abatement” applicable to a certain portion of dilatory pleas. Comyn, Dig. “Abatement” (B) ; 1 Chit. PL (6th London Ed.) 440; Gould, PL c. 5, § 65. In this general sense it has been used to include pleas to the jurisdiction of the court. In Contracts. A reduction made by the creditor for the prompt payment of a debt due by the payer or debtor. Weskett, Ins. 7. Of Customs Duties. The deduction from, or the refunding of, duties sometimes made at the custom house, on account of damages received by goods during importation or while in store. See Act Cong. March 2, 1799, § 52; 1 Story, U.S. Laws, 617; Andrews, Rev. Laws, §§113, 162. Of Legacies. The reduction of a legacy, general or specific, on account of the insufficiency of the estate of the testator to pay his debts and legacies. When the estate of a testator is insufficient to pay both debts and legacies, it is the rule that the general legacies must abate proportionably to an amount sufficient to pay the debts. See “Ademption.” Of Nuisances. The prostration or removal of a nuisance, whether by action, or summarily by an individual. 3 Bl. Comm. 5. See “Nuisance.” Of Taxes. A diminution or decrease in the amount of tax imposed upon any person. The provisions for securing this abatement are entirely matters of statute regulation (5 Gray [Mass.] 365; 4 R. I. 313; 30 Pa. St. 227; 18 Ark. 380; 18 IlL 312), and vary in the different states.
Meaning of Abatement in the United States Tax System
In fiscal meaning is a tax rebate or decrease; a reduction in penalties or interest. Former IRC (check if this IRC provision is current here)§6404.
While Abatement is the reduction or cancellation of the assessment in tax (for example, in Massachusetts), penalty or interest when it is determined the assessment is incorrect (in most countries), in Minnesota is “an administrative method of correcting errors in valuation or classification that may escape the review process.”
Amended Return
“Any person aggrieved by the assessment of a tax may apply in writing to the commissioner, on a form approved by him, for an abatement of such tax. The abatement application must be filed within the time prescribed by law.” (Also see Statute of Limitations)
Popular U.S. Tax Words
Synonyms of Abatement
(Extinguishment), noun
- abolition
- abrogation
- annulment
- cancellation
- deadening
- defeat
- destruction
- discontinuance
- dissolution
- elimination
- extermination
- invalidation
- nonuse
- nullification
- obliteration
- remissio
- repeal
- rescindment
- revocation
- termination
- voidance Associated Concepts: abatement by death
- abatement of a bequest
- abatement ofa cause of action
- abatement of a freehold
- abatement of a legacy
- abatement of an action
- abatement of debts
- abatement of taxes
- plea in abatement
- foreign phrases: Cassetur billa
- That the bill be quashed
- Cassetur breve
- That the writ be quashed
(Reduction), noun
- alleviation
- curtailment
- declination
- decline
- decrease
- decrement
- deminutio
- diminishing
- diminution
- lessening
- lightening
- limitation
- mitigation
- modification
- palliation
- reduction
- relief
- remissio
- suppression
- tempering
- Associated Concepts: abatable nuisance
- abatement of a tax
Related Entries of Abatement in the Encyclopedia of Law Project
Browse or run a search for Abatement in the American Encyclopedia of Law, the Asian Encyclopedia of Law, the European Encyclopedia of Law, the UK Encyclopedia of Law or the Latin American and Spanish Encyclopedia of Law.
Abatement in Historical Law
You might be interested in the historical meaning of this term. Browse or search for Abatement in Historical Law in the Encyclopedia of Law.
Legal Abbreviations and Acronyms
Search for legal acronyms and/or abbreviations containing Abatement in the Legal Abbreviations and Acronyms Dictionary.
Related Legal Terms
You might be also interested in these legal terms:
Mentioned in these terms
Dilatory Pleas, Dispossess, , Recoupment, Remission.
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| Resource | Description |
|---|---|
| Abatement in the Dictionary | Abatement in our legal dictionaries | Browse the Legal Thesaurus | Find synonyms and related words of Abatement |
| Legal Maxims | Maxims are established principles that jurists use as interpretive tools, invoked more frequently in international law |
| Legal Answers (Q&A) | A community-driven knowledge creation process, of enduring value to a broad audience |
| Related topics | Abatement in the World Encyclopedia of Law |
Notice
This definition of Abatement is based on the The Cyclopedic Law Dictionary . This entry needs to be proofread.
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|---|---|
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| Sitemap Index | Sitemap Index, including Taxonomies |
| https://legaldictionary.lawin.org/abatement/ | The URI of Abatement (more about URIs) |
Abatement in the Dictionary of Law consisting of Judicial Definitions and Explanations of Words, Phrases and Maxims
Demolition, destruction, diminution, removal, suspension. In equity practice, a suspension of proceedings in a suit from want of parties capable of proceeding therein.
Note: This legal definition of Abatement in the Dictionary of Law (English and American Jurisprudence) is from 1893.
Abatement in Law Enforcement
Main Entry: Law Enforcement in the Legal Dictionary. This section provides, in the context of Law Enforcement, a partial definition of abatement.
Grammar
This term is a noun.
Etimology of Abatement
(You may find abatement at the world legal encyclopedia and the etimology of more terms).
act or state of being decreased or mitigated in some way, mid-14c., from Old French abatement “overthrowing; reduction,” from abatre “strike down; reduce” (see abate). Now mostly in the legal sense “destruction or removal of a nuisance, etc.” (1520s).
Resources
See Also
- Law Enforcement Officer
- Police Officer
- Law Enforcement Agency
Further Reading
- abatement in A Dictionary of Law Enforcement (Oxford University Press)
- abatement in the Encyclopedia of Law Enforcement
- A Treatise on the Police of the Metropolis
English Legal System: Abatement
In the context of the English law, A Dictionary of Law provides the following legal concept of Abatement :
1. (of debts) The proportionate reduction in the payment of debts that takes place if a person’s assets are insufficient to settle with his creditors in full.
2. (of legacies) The reduction or cancellation of legacies when the estate is insufficient to cover all the legacies provided for in the will or on intestacy after payment of the deceased’s debts. The Administration of Estates Act 1925 provides that general legacies, unless given to satisfy a debt or for other consideration, abate in proportion to the amounts of those legacies; specific and demonstrative legacies then abate if the estate is still insufficient to pay all debts, and a demonstrative legacy also abates if the specified fund is insufficient to cover it. For example, A’s estate may comprise a painting, £300 in his savings account, and £700 in other money; there are debts of £100 but his will leaves the painting to B, £500 from the savings account to C, £800 to D, and £200 to E. B will receive the painting, C’s demonstrative legacy abates to £300, and after the debts are paid from the remaining £700, D’s and E’s general legacies abate proportionately, to £480 and £120 respectively. When annuities are given by the will, the general rule is that they are valued at the date of the testator’s death, then abate proportionately in accordance with that valuation, and each annuitant receives the abated sum. All these rules are subject to any contrary intention being expressed in the will.
3. (in land law) Any reduction or cancellation of money payable. For example a lease may provide for an abatement of rent in certain circumstances, e.g. if the building is destroyed by fire, and a purchaser of land may claim an abatement of the price if the seller can prove his ownership of only part of the land he contracted to sell.
4. (of nuisances) The termination, removal, or destruction of a *nuisance. A person injured by a nuisance has a right to abate it. In doing so, he must not do more damage than is necessary and, if removal of the nuisance requires entry on to the property from which it emanates, he may have to give notice to the wrongdoer. A local authority can issue an abatement notice to control statutory nuisances.
5. (of proceedings) The termination of civil proceedings by operation of law, caused by a change of interest or status (e.g. bankruptcy or death) of one of the parties after the start but before the completion of the proceedings. An abatement did not prevent either of the parties from bringing fresh proceedings in respect of the same cause of actio Pleas in abatement have been abolished; in modern practice any change of interest or status of the parties does not affect the validity of the proceedings, provided that the cause of action survives.
Abatement Definition (in the Accounting Vocabulary)
The New York State Society of Certified Public Accountants offers the following definition of Abatement in a way that is easy for anybody to understand: Complete removal of an amount due, (usually referring to a tax ABATEMENT a penalty abatement or an INTEREST abatement within a governing agency).
Concept of Abatement in the context of Real Property
A short definition of Abatement: A reduction or decrease. Commonly used to describe a decrease of assessed valuation of property for ad valorem taxes. When used regarding wills, it refers to a reduction of gifts to one or more beneficiaries when the assets left in the will are insufficient to pay al
l creditors and beneficiaries. There is usually a different formula used for debts than for priorities of gifts. See also: Contribution.
Abatement generally refers to a lessening or reduction of something. It may refer to the removal of a problem which is contrary to public or private policy,for example.
Concept of Abatement in the context of Real Property
A short definition of Abatement: A reduction or decrease. Commonly used to describe a decrease of assessed valuation of property for ad valorem taxes. When used regarding wills, it refers to a reduction of gifts to one or more beneficiaries when the assets left in the will are insufficient to pay all creditors and beneficiaries. There is usually a different formula used for debts than for priorities of gifts. See also: Contribution.
Abatement generally refers to a lessening or reduction of something. It may refer to the removal of a problem which is contrary to public or private policy,for example.
Abatement
Abatement
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Abatement
Meaning of Abatement
Resources
See Also
Abatement and the European Union
Resources
See Also
- British rebate
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