A franchise is defined to be a special privilege to do certain things conferred by government on an individual or corporation, and which does not belong to citizens generally of common right.

Intellectual property rights, including copyright, trademark, and patent protections, each cover distinct aspects of creative works, innovations, and brand identities.

Generally speaking, taxes are for revenue, whereas fees are exactions for purposes of regulation and inspection and are for that reason limited in amount as to what is necessary to cover the cost of the services rendered in that connection.

Any record of employment or service record may contain personal information and sensitive personal information of the employee concerned. The disclosure of such records must have legal basis under the Data Privacy Act of 2012 and existing laws.

All persons who can perceive, and perceiving, can make known their perception to others, may be witnesses.

Religious or political belief, interest in the outcome of the case, or conviction of a crime, unless otherwise provided by law, shall not be a ground for disqualification. 

A “duplicate” is a counterpart produced by the same impression as the original, or from the same matrix, or by means of photography, including enlargements and miniatures or by mechanical or electronic re-recording, or by chemical reproduction, or by equivalent techniques which accurately reproduce the original.

The proviso “as of the date of disability” in Section 13-A(c) of the Social Security Law is declared void for being violative of the equal protection and due process clauses of the Constitution.

Such proviso is unfounded and inharmonious with the spirit behind the enactment of the Social Security Law for discriminating against common-law relationships.

There is double taxation when the same taxpayer is taxed twice when he should be taxed only once for the same purpose by the same taxing authority within the same jurisdiction during the same taxing period, and the taxes are of the same kind or character.

Tax Deficiency is the amount by which the tax imposed by law exceeds the amount shown in the tax return.

Under the “business judgment rule”, the courts are barred from intruding into the business judgments of the corporation, when the same are made in good faith.