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Ipse Dixit

[Latin, He himself said it.] An unsupported statement that rests solely on the authority of the individual who makes it.

A court decision, for example, that is in conflict with a particular statute might be said to have no legal support with the exception of the ipse dixit of the court.

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Law Library - American Law and Legal InformationFree Legal Encyclopedia: Internal Revenue Service - Duties And Powers to Joint will