A term that describes a profit-making corporation organized under state law whose shareholders have applied for and received subchapter S corporation status from the Internal Revenue Service. Electing to do business as an S corporation lets shareholders enjoy limited liability status, as would be true of any corporation, but be taxed like a partnership or sole proprietor. That is, instead of being taxed as a separate entity (as would be the case with a regular or C corporation) an S corporation is a pass-through tax entity: income taxes are reported and paid by the shareholders, not the S corporation. To qualify as an S corporation a number of IRS rules must be met, such as a limit of 75 shareholders and citizenship requirements.
SLAPP suit
A Strategic Lawsuit Against Public Participation, in which a corporation or developer sues an organization in an attempt to scare it into dropping protests against a corporate initiative. SLAPP suits typically involve the environment--for example, local residents who are petitioning to change zoning laws to prevent a real estate development might be sued in a SLAPP suit for interference with the developer's business interests. Many states have "anti-SLAPP suit" statutes that protect citizens' rights to free speech and to petition the government.
Social Security
& Retirement Changing Your Name Parenting & Adoption Marriage & Living Together Divorce & Child Custody Health Care & Elder Care Immigration & Green CardsRenters’ Rights Employee Rights Consumer Rights Go to Court or Mediate Personal Injury Criminal Law Traffic TicketshomeGLOSSARY Social Security The general term that describes a number of related programs, including retirement, disability, dependents and survivors benefits. These programs provide workers and their families with some monthly income when their normal flow of income shrinks because of retirement, disability, or death.
State's Attorney
See District Attorney.
Supplemental Register
The list on which non-distinctive trademarks or service marks are placed if federal registration has been sought. Descriptive marks, surnames and marks consisting primarily of geographical terms are usually placed on this register, which offers limited protection for marks.
Supremacy clause
Provision under Article IV, Section 2 of the U.S. Constitution, providing that federal law is superior to and overrides state law when they conflict.
Supreme Court
America's highest court, which has the final power to decide cases involving the interpretation of the U.S. Constitution, certain legal areas set forth in the Constitution (called federal questions) and federal laws. It can also make final decisions in certain lawsuits between parties in different states. The U.S. Supreme Court has nine justices -- one of whom is the Chief Justice -- who are appointed for life by the President and must be confirmed by the U.S. Senate. Most states also have a supreme court, which is the final arbiter of the state's constitution and state laws. However, in several states -- most notably New York and Maryland, where it's called the "Court of Appeals," and Massachusetts, where it's called the "Supreme Judicial Court" -- the highest state court uses a different name.
search warrant
An order signed by a judge that directs owners of private property to allow the police to enter and search for items named in the warrant. The judge won't issue the warrant unless she has been convinced that there is probable cause for the search -- that reliable evidence shows that it's more likely than not that a crime has occurred and that the items sought by the police are connected with it and will be found at the location named in the warrant. In limited situations the police may search without a warrant, but they cannot use what they find at trial if the defense can show that there was no probable cause for the search.
secondary meaning
In trademark law, a mark that is not inherently distinctive becomes protected after developing a "secondary meaning": great public recognition through long use and exposure in the marketplace. For example, though first names are not generally considered inherently distinctive, Ben & Jerry's Ice Cream has become so well known that it is now entitled to maximum trademark protection.
secret warranty program
A program under which a car manufacturer will make repairs for free on vehicles with persistent problems, even after the warranty has expired, in order to avoid a recall and the accompanying bad press. Secret warranties are rarely advertised by the manufacturer, so consumers must pursue the manufacturer to discover and take advantage of them. A few states require manufacturers to notify car buyers when they adopt secret warranty programs.
secured debt
A debt on which a creditor has a lien. The creditor can institute a foreclosure or repossession to take the property identified by the lien, called the collateral, to satisfy the debt if you default. Compare unsecured debt.
security deposit
A payment required by a landlord to ensure that a tenant pays rent on time and keeps the rental unit in good condition. If the tenant damages the property or leaves owing rent, the landlord can use the security deposit to cover what the tenant owes.
seizure
The taking of physical evidence or property by law enforcement officials. This runs the gamut from taking blood for a drug test to impounding a car used in a robbery. The police must generally obtain a search warrant, or court order, before they can seize personal property.
self-defense
An affirmative defense to a crime. Self-defense is the use of reasonable force to protect oneself from an aggressor. Self-defense shields a person from criminal liability for the harm inflicted on the aggressor. For example, a robbery victim who takes the robber's weapon and uses it against the robber during a struggle won't be liable for assault and battery since he can show that his action was reasonably necessary to protect himself from imminent harm.
self-incrimination
The making of statements that might expose you to criminal prosecution, either now or in the future. The 5th Amendment of the U.S. Constitution prohibits the government from forcing you to provide evidence (as in answering questions) that would or might lead to your prosecution for a crime.
