Examlex
Which of the following is not a characteristic around which tax planning is organized:
Motions
A procedural step used in legal proceedings where a request is made to the court to make a decision on a specific matter.
Depositions
Testimonies given under oath by a witness or party to a lawsuit, recorded outside of court for later use in court proceedings.
Documents
Written, drawn, presented, or memorialized representations of thoughts.
Case-or-Controversy Requirement
A constitutional principle that federal courts can only hear actual, ongoing cases or controversies, ensuring that courts do not overstep their boundaries into the realm of advisory opinions.
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