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Deem



To hold; consider; adjudge; believe; condemn; determine; treat as if; construe.

To deem is to consider something as having certain characteristics. If an act is deemed a crime by law, then it is held to be a crime. If someone is deemed liable for damages, then he or she will have to pay them.

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Law Library - American Law and Legal InformationFree Legal Encyclopedia: Deed of covenant to Direct Tax