ALL-HOLDERS RULE

all-holders  rule.Securities.1.  An  SEC  rule  that  prohibits  a  public  offering  by  the  issuer  of shares to some, but not all, of the holders of a class of shares. 2. An SEC rule requiring a tender offeror  to  make  its  offer  to  all  the  target  company’s  shareholders.  [Cases:  Securities  Regulation 52.30–52.50. C.J.S. Securities Regulation §§ 121–122,…

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ALLEVIARE

alleviare (<<schwa>>-lee-vee-air-ee), vb.[Law Latin] To levy or pay a fine or composition. [Blacks Law 8th]

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ALL-EVENTS TEST

all-events test.Tax. A requirement that all events fixing an accrual-method taxpayer’s right to receive income or incur expense must occur before the taxpayer can report an item of income or expense. [Cases: Internal Revenue    3373.] [Blacks Law 8th]

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ALLER SANS JOUR

aller sans jour (a-lay sanzhoor). [Law French] To  go without day. • This phrase prays for a final  dismissal  of  a  case.  —  Also  spelled  aler  sans  jour.  See  GO  HENCE  WITHOUT  DAY; ADEU. [Blacks Law 8th]

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ALLER A DIEU

aller a Dieu (a-lay <<schwa>> dyuuordyoo). [Law French] To go to God. • This phrase prays for the case to be dismissed from court. — Sometimes spelled aler a Dieu. Cf. ADIEU. [Blacks Law 8th]

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ALLEN CHARGE

Allen  charge.Criminal  procedure.  A  supplemental  jury  instruction  given  by  the  court  to encourage  a  deadlocked  jury,  after  prolonged  deliberations,  to  reach  a  verdict.  Allen  v.  United States, 164 U.S. 492, 17 S.Ct. 154 (1896). — Also termed dynamite charge; dynamite instruction; nitroglycerine   charge;   shotgun   instruction;   third-degree   instruction.   [Cases:   Criminal   Law 865(1.5). C.J.S. Criminal Law §…

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ALL-ELEMENTS RULE

all-elements  rule.Patents.  The  doctrine  that  each  element  of  a  claim  must  be  present  in  an allegedly infringing  device in order to  establish literal infringement. • This rule acts to limit the doctrine  of  equivalents  and  prevent  the  doctrine’s  application  to  an  entire  claim,  rather  than  the claim’s  constituent  elements.  —  Also  termed  all-limitations  rule.  Cf. …

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