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]