allowance. 1. A share or portion, esp. of money that is assigned or granted.

allowance pendente lite.See temporary alimony under ALIMONY.

backhaul allowance.A price discount given to customers who get their goods from a seller’s

warehouse as a reflection of the seller’s freight-cost savings.

family allowance.A portion of a decedent’s estate set aside by statute for a surviving spouse,

children, or parents, regardless of any testamentary disposition or competing claims. • Every state

has a statute authorizing the probate court to award an amount for the temporary maintenance and

support of the surviving spouse (and often for dependent children). The allowance may be limited

for a fixed period (18 months under the Uniform Probate Code) or may continue until all contests

are  resolved  and  a  decree  of  distribution  is  entered.  This  support,  together  with  probate

homesteads and personal-property allowances, is in addition to whatever interests pass by the will

or  by  intestate  succession.  See  probate homestead  under  HOMESTEAD.  Cf.  spousal  allowance.

[Cases:  Executors  and  Administrators    173–201.  C.J.S.  Executors  and  Administrators  §§


gratuitous allowance.A pension voluntarily granted by a public entity. • The gratuitous (rather

than  contractual)  nature  of  this  type  of  allowance  gives  the  pensioner  no  vested  rights  in  the

allowance. [Cases: Pensions    2.]

spousal allowance.A portion of a decedent’s estate set aside by statute for a surviving spouse,

regardless of any testamentary disposition or competing claims. • This allowance is superior to the

claims of general creditors. In some states, it is even preferred to the expenses of administration,

funeral, and last illness of the spouse. — Also termed  widow’s allowance; widower’s allowance.

See  probate  homestead  under  HOMESTEAD.  Cf.  family  allowance.  [Cases:  Executors  and

Administrators    173–201. C.J.S. Executors and Administrators §§ 344–393.]

widower’s allowance.See spousal allowance.

widow’s allowance.See spousal allowance.

2. The sum awarded by a court to a fiduciary as payment for services. 3. A deduction.

depletion allowance.A tax deduction for the owners of oil, gas, mineral, or timber resources

corresponding  to  the  reduced  value  of  the  property  resulting  from  the  removal  of  the  resource.

[Cases: Internal Revenue    3490, 3501, 3504. C.J.S. Internal Revenue §§ 261–265.]

4.Archaic. A special sum that a court awards to the prevailing party in addition to the usual

costs of court, esp. in a difficult case. — Also termed extra allowance; special allowance. 5.Patents.

The  U.S.  Patent  and  Trademark  Office’s  decision  to  issue  a  patent  to  an  applicant;  specif.,  the

patent examiner’s approval  of an application’s  claims. • Once a Notice of  Allowance is sent, the

inventor  must  pay  an  issue  fee  before  the  PTO  issues  the  patent.  [Cases:  Patents    107.  C.J.S.

Patents §§ 157–158.] 6.Trademarks. The U.S. Patent and Trademark Office’s decision to approve a

trademark for which the application was made under § 1(b) of the Lanham  Act. • If a trademark

application  is  made  under  §  1(b)  and  approved  by  the  PTO,  the  PTO  issues  a  certificate  of

registration  and  publishes  notice  of  the  registration  in  the  Official  Gazette.  [Cases:  Trade

Regulation    214. C.J.S. Trade-Marks, Trade-Names, and Unfair Competition § 180.] [Blacks Law 8th]