Estate Tax
Generally, a tax on the privilege of transferring property to others after a person's death. In addition to federal estate taxes, many states have their own estate taxes.
Estoppel
A person's own act, or acceptance of facts, which preclude his or her later making claims to the contrary.
Et al
And others.
Evidence
Testimony, or documents, exhibits, and tangible objects that are presented at trial to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Ex Parte
Court action taken by one party, without notice to any other party.
Ex Parte Proceeding
The legal procedure in which only one side is represented. It differs from adversary system or adversary proceeding.
Ex Post Facto Laws
Laws that permit conviction and punishment for a lawful act performed before the law was changed and the act made illegal. Ex post facto laws that criminalize an action are prohibited by the US Constitution, but ex post facto laws imposing civil liability may be allowed.
Exceptions
Declarations by either side in a civil or criminal case reserving the right to appeal a judge's ruling upon a motion. Also, in regulatory cases, objections by either side to points made by the other side or to rulings by the agency or one of its hearing officers.
Exclusionary Rule
The rule preventing illegally obtained evidence to be used in any trial.
Execute
To complete the legal requirements (such as signing before witnesses) that make a will valid. Also, to execute a judgment or decree means to put the final judgment of the court into effect.