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a judgment of the court to establish the rights of the parties or express the opinion of the court on a question of law, without ordering anything to be done or granting any remedy.
EXAMPLE: A state legislature passes a taxing measure that will have a widespread effect on corporations doing interstate business within that state. A payment of the tax with a subsequent refund if the tax is found invalid would result in administrative difficulties. Therefore, one of the affected corporations asks a court for a declaratory judgment on the validity of the tax.
Compare advisory opinion; injunction. See controversy; justiciability.
Source: Barron's Dictionary of Legal Terms, Steven H. Gifis, 5th Edition; ©
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