ALLOWANCE

allowance.

1. A share or portion, esp. of money that is assigned or granted.

allowance pendente lite. See temporary alimony under ALIMONY.

backhaul allowance. A price discount given to customers who get their goods from a seller’s warehouse as a reflection of the seller’s freight-cost savings.

family allowance. A portion of a decedent’s estate set aside by statute for a surviving spouse, children, or parents, regardless of any testamentary disposition or competing claims. • Every state has a statute authorizing the probate court to award an amount for the temporary maintenance and support of the surviving spouse (and often for dependent children). The allowance may be limited for a fixed period (18 months under the Uniform Probate Code) or may continue until all contests are resolved and a decree of distribution is entered. This support, together with probate homesteads and personal-property allowances, is in addition to whatever interests pass by the will or by intestate succession. See probate homestead under HOMESTEAD. Cf. spousal allowance. [Cases: Executors and Administrators 173–201. C.J.S. Executors and Administrators §§ 344–393.]

gratuitous allowance. A pension voluntarily granted by a public entity. • The gratuitous (rather than contractual) nature of this type of allowance gives the pensioner no vested rights in the allowance. [Cases: Pensions 2.]

spousal allowance. A portion of a decedent’s estate set aside by statute for a surviving spouse, regardless of any testamentary disposition or competing claims. • This allowance is superior to the claims of general creditors. In some states, it is even preferred to the expenses of administration, funeral, and last illness of the spouse.

— Also termed widow’s allowance; widower’s allowance. See probate homestead under HOMESTEAD. Cf. family allowance. [Cases: Executors and Administrators 173–201. C.J.S. Executors and Administrators §§ 344–393.]

widower’s allowance. See spousal allowance.

widow’s allowance. See spousal allowance.

2. The sum awarded by a court to a fiduciary as payment for services.

3. A deduction.

depletion allowance. A tax deduction for the owners of oil, gas, mineral, or timber resources corresponding to the reduced value of the property resulting from the removal of the resource. [Cases: Internal Revenue 3490, 3501, 3504. C.J.S. Internal Revenue §§ 261–265.]

4. Archaic. A special sum that a court awards to the prevailing party in addition to the usual costs of court, esp. in a difficult case.

— Also termed extra allowance; special allowance.

5. Patents. The U.S. Patent and Trademark Office’s decision to issue a patent to an applicant; specif., the patent examiner’s approval of an application’s claims. • Once a Notice of Allowance is sent, the inventor must pay an issue fee before the PTO issues the patent. [Cases: Patents 107. C.J.S. Patents §§ 157–158.]

6. Trademarks. The U.S. Patent and Trademark Office’s decision to approve a trademark for which the application was made under § 1(b) of the Lanham Act. • If a trademark application is made under § 1(b) and approved by the PTO, the PTO issues a certificate of registration and publishes notice of the registration in the Official Gazette. [Cases: Trade Regulation 214. C.J.S. Trade-Marks, Trade-Names, and Unfair Competition § 180.]