estate tax
n. generally a federal tax on the transfer of a dead person's assets to his heirs and beneficiaries. Although a transfer tax, it is based on the amount in the decedent's estate (including distribution from a trust at the death) and can include insura ...

estate tax
A tax that is imposed upon a person’s death, on the transfers of some types of property form their Estate to their heirs and beneficiaries.

estop
v. to halt, bar or prevent. See also: estoppel.

estoppel
n. a bar or impediment (obstruction) which precludes a person from asserting a fact or a right or prevents one from denying a fact. Such a hindrance is due to a person's actions, conduct, statements, admissions,

et al.
n. abbreviation for the Latin phrase et alii meaning "and others." This is commonly used in shortening the name of a case, as in "Pat Murgatroyd v. Sally Sherman, et al."

et seq.
(et seek) n. abbreviation for the Latin phrase et sequentes meaning "and the following." It is commonly used by lawyers to include numbered lists, pages or sections after the first number is stated, as in "the rules of the road are fou ...

et ux.
(et uhks) n. abbreviation for the Latin words et uxor meaning "and wife." It is usually found in deeds, tax assessment rolls and other documents in the form "John Alden et ux.," to show that the wife as well as the husband own pro ...