Snyder Divorce & Family Law Lawyer, Texas, page 2

A person, usually a relative, who appears in court on behalf of a minor or incompetent plaintiff, but who is not a party to the lawsuit. For example, children are often represented in court by their parents as 'next friends.'

An order from a judge that directs a party to come to court and convince the judge why she shouldn't grant an action proposed by the other side or by the judge on her own (sua sponte). For example, in a divorce, at the request of one parent a judge might issue an order directing the other parent to appear in court on a particular date and time to show cause why the first parent should not be given sole physical custody of the children. Although it would seem that the person receiving an order to show cause is at a procedural disadvantage--she, after all, is the one who is told to come up with a convincing reason why the judge shouldn't order something--both sides normally have an equal chance to convince the judge to rule in their favor.

A term generally meaning all your children and their children down through the generations, including grandchildren, great-grandchildren, and so on. Also called 'lineal descendants.'

Federal taxes assessed on any gift, or combination of gifts, from one person to another that exceeds $12,000 in one year. Several kinds of gifts are exempt form this tax: gifts to tax-exempt charities, gifts to your spouse (limited to $120,000 annually if the recipient isn't a U.S. citizen) and gifts made for tuition or medical bills. In addition to the annual gift tax exclusion, there is a $1 million cumulative tax exemption for gifts. In other words, you can give away a total of $1 million during your lifetime -- over and above the gifts you give using the annual exclusion -- without paying gift taxes.

One person's approval of another's activities, constituting a defense to a fault divorce. For example, if a wife did not object to her husband's adultery and later tries to use it as grounds for a divorce, he could argue that she had condoned his behavior and could perhaps prevent her from divorcing him on these grounds.

Formerly, statutes governing wills used this phrase to specify children born to married parents, and to exclude those born out of wedlock. Now, the phrase means the same as issue and 'lineal descendant.'