CLERGYABLE

clergyable,adj. Archaic. 1. (Of an offense) not triable if benefit of clergy is claimed. 2. (Of a person) eligible to claim benefit of clergy. [Blacks Law 8th]

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CLEMENTINES

Clementines (klem-<<schwa>>n-tinz or -tInz or -teenz).Eccles. law. A collection of decretals of Pope Clement V, published in 1317 by his successor, Pope John XXII, and forming the fourth of the six parts of the Corpus Juris Canonici, completed in 1502. — Also termed Clementine Constitutions. [Blacks Law 8th]

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CLEMENCY

clemency (klem-<<schwa>>n-see), n. Mercy or leniency; esp., the power of the President or a governor to pardon a criminal or commute a criminal sentence. — Also termed executive clemency. See PARDON; COMMUTATION. [Cases: Pardon and Parole  21. C.J.S. Pardon and Parole §§ 1–2, 5.] — clement (klem-<<schwa>>nt), adj. [Blacks Law 8th]

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CLEAR RESIDUE

clear residue.The income deriving from funds used to pay a decedent’s debts, administration expenses, and general legacies. — Also termed true residue. [Blacks Law 8th]

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CLEAR-REFLECTION-OF-INCOME STANDARD

clear-reflection-of-income standard.Tax. An income-accounting method that the IRS can force on a taxpayer if the method used does not clearly reflect income. IRC (26 USCA) § 446(b). [Cases: Internal Revenue  3095, 3103. C.J.S. Internal Revenue §§ 21, 24, 26, 39–40, 52.] [Blacks Law 8th]

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