RETURN

9 definitions found across Law Mind sources

RETURNAuthored
The Law Mind • 1331 words
Definition
RETURN carries distinct legal meanings depending on context. The most technically precise legal sense is procedural; the most familiar modern legal sense is tax-related. 1. Officer's Return (Process Return). The formal act by which a sheriff, constable, marshal, or other ministerial officer reports back to the court on a writ or other process that was delivered to the officer for service or execution. The return consists of two related things: (a) the physical act of delivering the writ or paper back to the court, and (b) the endorsement or certificate written on the writ itself, stating what the officer did, when, how, and upon whom service was made — or explaining why service was not accomplished. If the officer failed to execute the process, the return must explain the failure. The return is the officer's official accounting to the court. 2. Return Day. By extension, "return" commonly refers to the return day — the date fixed in the writ by which the officer must report back to the court. Anderson's Dictionary of Law notes this elliptical usage explicitly. 3. Tax Return. A formal statement filed by a taxpayer (or other reporting party) with a taxing authority — most commonly the IRS at the federal level — declaring income, deductions, credits, and tax liability for a given period. The term encompasses individual income tax returns, corporate returns, estate and gift tax returns, and information returns filed by third parties (such as employers filing W-2s or payers filing 1099s). 4. Election Return. The certified report of votes cast in an election, compiled and transmitted by election officials to the appropriate authority for canvassing. Less commonly encountered in legal research but recognized in election law.
Common Language
Modern common usage (Wiktionary): To come or go back to a place or person; to place or put something back where it had been; to give something back to its original owner; to reciprocate. Historical common usage (Webster's 1913): "To turn back; to go or come again to the same place or condition." The common meaning of return — going back, giving back, coming again — forms the intuitive core of every legal usage but does not capture the formal, procedural, or documentary character of the term in law. A sheriff's return is not merely "going back" to court; it is a legally operative document that can affect jurisdiction, establish facts of service, and be challenged on its face. A tax return is not the act of giving something back but an affirmative disclosure document with significant legal consequences. The shared root meaning is suggestive but insufficient for legal research.
Recognized Forms
/SUBTYPES Officer's Return: - Return of Service: The most common form, reporting completed personal service of process on a defendant. - Non Est Inventus Return: A formal return stating the defendant "is not found" in the officer's jurisdiction — could not be located for service. - Alias and Pluries Process: When an initial return is unsatisfied, courts issue alias or pluries writs; the sequence of returns tracks these iterations. - False Return: A return that misstates what the officer actually did. A false return exposes the officer to liability and may affect the validity of subsequent proceedings. Tax Return: - Individual Income Tax Return - Corporate (Entity) Tax Return - Information Return (filed by third parties reporting payments to others) - Amended Return - Frivolous Return (a return that lacks any reasonable basis or is filed for delay — subject to separate penalty regimes)
Why It Matters in Research
The term "return" is a trap for the undifferentiated searcher. In historical sources predating the 20th century, "return" almost always means the officer's process return, not a tax document. Tax returns as a legal category barely appear in pre-20th-century legal dictionaries because the modern income tax framework did not exist until after ratification of the Sixteenth Amendment in 1913. A researcher consulting Burrill or Bouvier will find detailed treatment of the process return and almost nothing on the tax return. The proportions are reversed in modern practice materials. For process return research, the key distinction is between the return as act and the return as document. Burrill's treatment is the most technically careful on this point, distinguishing the physical carrying-back of the writ from the endorsement on it. Researchers examining historical service-of-process disputes need to understand this duality, because courts sometimes ruled on the legal sufficiency of the return document independently of whether actual service occurred. Return day research requires attention to how different writ forms fixed their return dates. Common law writs had prescribed return days (the four terms of court, for example); modern federal and state civil procedure has largely replaced this with specific deadline calendars, but older cases and pleadings will reference return terms that require historical calendar reconstruction. For tax return research, the encyclopedia entries indexed to this term address three high-stakes areas: preparation duties and penalties, information return penalties, and the frivolous return penalty. These are distinct penalty regimes with different triggering standards, different actors (preparer vs. taxpayer vs. third-party filer), and different defenses. Researchers should not assume that rules applicable to one category transfer to another. Jurisdictional variation in process return practice is significant: some states have detailed statutory schemes governing what a return must contain to be legally sufficient; others rely on common law rules. A return that is facially defective in one jurisdiction may be amendable; in another it may be void. Historical research across state courts requires attention to which rules governed at the relevant time.
Historical Dictionary Support
The historical dictionaries are in close agreement on the process return. Black's (both editions), Burrill, Bouvier, Anderson, and Rapalje & Lawrence all define the officer's return in essentially the same terms: the officer reports back to the court, delivers the writ, and certifies what was done. Burrill provides the most etymologically grounded and technically layered entry, tracing the Latin and Law French roots and carefully separating the physical act of return from the written endorsement — a distinction the other dictionaries treat more loosely. Bouvier adds a practical note that goes beyond the writ context, mentioning statutory limitations tolling for persons "beyond the sea" until after their return — a secondary usage where "return" means physical reappearance in the jurisdiction, relevant to limitations research in older American cases. Anderson's is notable for explicitly flagging the elliptical use of "return" to mean "return day," which is useful context for reading older pleadings and docket entries where "the return" refers to a date, not a document. None of the historical dictionaries address the tax return in any meaningful way, which accurately reflects the state of law at their time of composition. Researchers should treat the historical dictionaries as authoritative on process return and wholly silent on tax return.
Jurisdictional Note
Process return requirements vary by state statute and court rule. Some jurisdictions require strict compliance with return formalities for service to be valid; others permit amendment of a defective return nunc pro tunc. Federal practice under the Federal Rules of Civil Procedure (Rule 4(l)) requires proof of service but is more flexible than many historical common law standards. Tax return requirements are governed by federal law (Internal Revenue Code) with additional variation for state and local tax filings.
Encyclopedia Cross-Reference
Tax Return Preparation Duties and Penalties (The Law Mind Tax Encyclopedia) Information Return Penalties (The Law Mind Tax Encyclopedia) Frivolous Return Penalty (The Law Mind Tax Encyclopedia)
Related Terms
Return of Service — Return Day — Non Est Inventus — False Return — Writ — Process — Sheriff — Service of Process — Alias Writ — Tax Return — Information Return — Amended Return — Frivolous Return — Tolling — Statute of Limitations — Endorsement — Nunc Pro Tunc
RETURNmain
Black's Law Dictionary • 1891
The act of a sheriff, con- stable, or other ministerial officer, in deliver- ing back to the court a writ, notice, or other paper, which he was required to serve or ex- ecute, with a brief account of his doings un- der the mandate, the time and mode of serv- ice or execution, or his failure to accomplish it, as the case may be. Also the indorsement made by the officer upon the writ or other paper, stating what he has done under it, the time and mode of service, etc. The report made by the court, body of mag- istrates, returning board, or other authority charged with the official counting of the votes cast at an election. In English practice, the election of a mem- ber of parliament is called his "return."
RETURNmain
Black's Law Dictionary (2nd Ed.) • 1910
The act of a sheriff, constable, or other ministerial officer, in de livering back to the court a writ, notice, or other paper, which he was required to serve or execute, with a brief account of his doings under the mandate, the time and mode of service or execution, or his failure to accomplish it, as the case may be. Also the indorsement made by the officer upon the writ or other paper, stating what he has done under it, the time and mode of service, etc. The report made by the court, body of magistrates, returning board, or other authority charged with the official counting of the votes cast at an election. In English practice, the election of a member of parliament is called his “return.” —False return. <A return to a writ, in which the officer charged with it falsely reports tnat he served it, when he did not, or makes some other false or incorrect statement, whereby injury results to a person interested. State v. Jenkins, 170 Mo. 16, 70 S. W. 152.—General return-day. The day for the general return of all writs of summons, subpceena, etc., running to a particular term of the court.—Returnk. The book containing the list of members returned to the house of commons. May, Parl. Pr.—Return-day. The day named in # writ or process, upon which the officer is required to return it.—Return pebiag, Srv dave tek A writ allowed by the statute of Westm. 2, c. 2, to a defendant who had had judgment upon verdict or demurrer in an action of replevin or after the plaintiff had, on a writ of second deliverance, become a second time nonsuit in such action. By this writ the goods were returned to the defendant, and the plaintiff was restrained from suing out a fresh replevin. Previously to this statute, an unsuccessful plaintiff might bring actions of replevin in infinttum, in reference to the same matter. 1. Comm. 150.—Return of premium. The repayment of the whole or a ratable part of the premium pels for a policy of insurance, upon the cancelation of the contract before the time fixed for its expiration—Return of writs. In practice. A short account, in writing, made by the sheriff, or other ministerial] officer, of the manmer a which he has executed a writ. Steph.
RETURNmain
Rapalje & Lawrence • 1883
(1122) he is at liberty to declare that he will treat the subjects of that nation in the same manner. This is called "retorsion." Man. Int. Law 142. Compare REPRISALS; EM- - 1. To writ.-A return is a report by an officer of a court showing the manner in which he has performed a duty imposed on him. Thus, the sheriff or other officer executing a writ of execution has to return or report to the court what he has done in RETRAXIT, (cannot be entered by attorney). pursuance of it, though in most cases it is Cro. Jac. 211.
RETURNv.
Websters Unabridged Dictionary (1913) • 1913
To turn back; to go or come again to the same place or condition. "Return to your father's house." Chaucer. On their embattled ranks the waves return. Milton. If they returned out of bondage, it must be into a state of freedom. Locke. Dust thou art, and unto dust shalt thou return. Gen. iii. 19. To come back, or begin again, after an interval, regular or irregular; to appear again. With the year Seasons return; but not me returns Day or the sweet approach of even or morn. Milton. To speak in answer; to reply; to respond. He said, and thus the queen of heaven returned. Pope. To revert; to pass back into possession. And Jeroboam said in his heart, Now shall the kingdom return to the house of David. 1Kings xii. 26. To go back in thought, narration, or argument. "But to return to my story." Fielding.
RETURNv.
Websters Unabridged Dictionary (1913) • 1913
To bring, carry, send, or turn, back; as, to return a borrowed book, or a hired horse. Both fled attonce, ne ever back returned eye. Spenser. To repay; as, to return borrowed money. To give in requital or recompense; to requite. The Lord shall return thy wickedness upon thine own head. 1 Kings ii. 44. To give back in reply; as, to return an answer; to return thanks. To retort; to throw back; as, to return the lie. If you are a malicious reader, you return upon me, that I affect to be thought more impartial than I am. Dryden. To report, or bring back and make known. And all the people answered together, . . . and Moses returned the words of the people unto the Lord. Ex. xix. 8. To render, as an account, usually an official account, to a superior; to report officially by a list or statement; as, to return a list of stores, of killed or wounded; to return the result of an election. Hence, to elect according to the official report of the election officers. [Eng.] To bring or send back to a tribunal, or to an office, with a certificate of what has been done; as, to return a writ. To convey into official custody, or to a general depository. Instead of a ship, he should llevy money, and return the same to the treasurer for his majesty's use. Clarendon. To bat (the ball) back over the net. To lead in response to the lead of one's partner; as, to return a trump; to return a diamond for a club. To return a lead (Card Playing), to lead the same suit led by one's partner.
RETURNn.
Websters Unabridged Dictionary (1913) • 1913
The act of returning (intransitive), or coming back to the same place or condition; as, the return of one long absent; the return of health; the return of the seasons, or of an anniversary. At the return of the year the king of Syria will come up against thee. 1 Kings xx. 22. His personal return was most required and necessary. Shak. The act of returning (transitive), or sending back to the same place or condition; restitution; repayment; requital; retribution; as, the return of anything borrowed, as a book or money; a good return in tennis. You made my liberty your late request: Is no return due from a grateful breast Dryden. That which is returned. Specifically: A payment; a remittance; a requital. I do expect return Of thrice three times the value of this bond. Shak. An answer; as, a return to one's question. An account, or formal report, of an action performed, of a duty discharged, of facts or statistics, and the like; as, election returns; a return of the amount of goods produced or sold; especially, in the plural, a set of tabulated statistics prepared for general information. The profit on, or advantage received from, labor, or an investment, undertaking, adventure, etc. The fruit from many days of recreation is very little; but from these few hours we spend in prayer, the return is great. Jer. Taylor. The continuation in a different direction, most often at a right angle, of a building, face of a building, or any member, as a molding or mold; -- applied to the shorter in contradistinction to the longer; thus, a facade of sixty feet east and west has a return of twenty feet north and south. The rendering back or delivery of writ, precept, or execution, to the proper officer or court. The certificate of an officer stating what he has done in execution of a writ, precept, etc., indorsed on the document. The sending back of a commission with the certificate of the commissioners. A day in bank. See Return day, below. Blackstone. An official account, report, or statement, rendered to the commander or other superior officer; as, the return of men fit for duty; the return of the number of the sick; the return of provisions, etc. The turnings and windings of a trench or mine. Return ball, a ball held by an elastic string so that it returns to the hand from which it is thrown, -- used as a plaything. -- Return bend, a pipe fitting for connecting the contiguous ends of two nearly parallel pipes lying alongside or one above another. -- Return day (Law), the day when the defendant is to appear in court, and the sheriff is to return the writ and his proceedings. -- Return flue, in a steam boiler, a flue which conducts flame or gases of combustion in a direction contrary to their previous movement in another flue. -- Return pipe (Steam Heating), a pipe by which water of condensation from a heater or radiator is conveyed back toward the boiler.
returnverb
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
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To come or go back (to a place or person). | To go back in thought, narration, or argument. | To recur; to come again. | To turn back, retreat. | To turn (something) round. | To place or put back something where it had been. | To give something back to its original holder or owner. | To give in requital or recompense; to requite. | To reciprocate (a visit or telephone call). | To take back something to a vendor for a complete or partial refund. | To bat the ball back over the net in response to a serve. | To play a card as a result of another player's lead. | To throw a ball back to the wicket-keeper (or a fielder at that position) from somewhere in the field. | To say in reply; to respond. | To relinquish control to the calling procedure. | To pass (data) back to the calling procedure. | To retort; to throw back. | To report, or bring back and make known. | To elect to a certain office. | To give a thrust or cut after parrying a sword-thrust.
returnnoun
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
Extracted and formatted for display by Law Mind. Source link opens the current Wiktionary page and its contributor history; it is not a frozen copy of this extract.
The act of returning. | A return ticket. | An item that is returned, e.g. due to a defect. | An answer. | An account, or formal report, of an action performed, of a duty discharged, of facts or statistics, etc.; especially, in the plural, a set of tabulated statistics prepared for general information. | Gain or loss from an investment. | A report of income submitted to a government for purposes of specifying exact tax payment amounts; a tax return. | A carriage return character. | The act of relinquishing control to the calling procedure. | A return value: the data passed back from a called procedure. | A return pipe, returning fluid to a boiler or other central plant (compare with flow pipe, which carries liquid away from a central plant). | A roadway along which foul air travels from the face on its way out of the mine. | The act of catching a ball after a punt and running it back towards the opposing team. | A throw from a fielder to the wicket-keeper or to another fielder at the wicket. | A short perpendicular extension of a desk, usually slightly lower. | The continuation in a different direction, most often at a right angle, of a building, face of a building, or any member, such as a moulding; applied to the shorter in contradistinction to the longer.

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