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Infirmity

Flaw, defect, or weakness.

In a legal sense, the term infirmity is used to mean any imperfection that renders a particular transaction void or incomplete. For example, if a deed drawn up to transfer ownership of land contains an erroneous description of it, an infirmity exists in the transaction.

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Law Library - American Law and Legal InformationFree Legal Encyclopedia: Indirect evidence to Internal Revenue Code