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 BAD CHECK a check that is dishonored on presentation because of nonsufficient funds [NSF], unavailable funds, or a closed bank account. Issuing a bad check is a form of larceny [theft] and is generally punished as a misdemeanor although in some jurisdictions it is a more serious offense if the amount of the check is substantial. An affirmative defense is usually provided if the maker of the check, upon notice of dishonor, promptly satisfies the payee. See also check kiting. 

BAD DEBT a debt that is not collectible and is therefore worthless to the creditor; a debt that becomes uncollectible because the debtor is insolvent. A nonbusiness bad debt is deductible from gross income as a short-term capital loss whereas a business bad debt is allowable as a deduction against ordinary income. See income [GROSS INCOME; ORDINARY INCOME]; capital gains or losses [SHORT-TERM CAPITAL GAINS OR LOSSES]. 

BAD DEBT RESERVE rather than take deductions for specific debts that become worthless during the taxable year, a businessperson may deduct in each year a reasonable percentage of receivables, which percentage then becomes an addition to the reserve for bad debts. For example, if a taxpayer determines that on the average 3 percent of the person's accounts receivable becomes worthless during the taxable year, the taxpayer may deduct 3 percent and add it to the reserve for bad debts. 

BAD FAITH breach of faith; a willful failure to respond to plain, well-understood statutory or contractual obligations; dishonesty in fact in the conduct or transaction concerned. 

BADGES OF FRAUD facts or circumstances surrounding a transaction that indicate it may be fraudulent, especially in fraud of creditors. These badges include fictitious consideration, false statements as to consideration, transactions different from the usual method of doing business, transfer of all of a debtor's property, insolvency, confidential relationship of the parties, and transfers in anticipation of a lawsuit or an execution of judgment. 

BAD TITLE a purported title that is legally insufficient to convey property to the purchaser. A title that is not a marketable title is not necessarily a bad title, but a title that is bad is not marketable and is one that a purchaser ordinarily may not be compelled to accept. 

BAIL a monetary or other security given to secure the release of a defendant until time of trial and to assure his or her appearance at every stage of the proceedings. Very often today an accused will be released "R.O.R." (release on recognizance) without bail so long as he promises to appear as required. 

BAIL BOND the document executed in order to secure the release of an individual in legal custody. The BAIL BONDSMAN, who acts as surety, generally forfeits his or her security in the event the defendant jumps bail—that is, fails to appear as required for court dates. 

BAILEE a party who holds the personal property of another for a specific purpose agreed to between the parties. See bailment.  EXAMPLE: Mike owns a considerable amount of bonds that are payable on a certain date to whoever holds the documents. As a security precaution, Mike delivers the bonds to his bank to hold for him in a custodial capacity. Thebank acts as a bailee of the bonds; Mike is the bailor. If Mike had placed the bonds in a rented safety deposit box, no bailment would have been created. 

BAILIFF 1. a court attendant; 2. a person to whom some care, guardianship or jurisdiction is entrusted: e.g., a steward who has charge of lands, goods and chattels to get the best benefit for the owner; a person appointed by private persons to collect rents and manage their estate; or a court-appointed guardian of an incompetent. 

BAIL JUMPING see jump bail. 

BAILMENT a delivery of personal property to be held in trust; the relationship that arises where one person, the bailor, delivers property to another, the bailee, to hold, with control and possession of the property passing to the bailee. 

CONSTRUCTIVE BAILMENT one that arises when the person having possession holds it under such circumstances that the law imposes an obligation to deliver to another, even where such person did not come into possession voluntarily, and where therefore no bailment was voluntarily established. 

GRATUITOUS BAILMENT one that results when care and custody of the bailor's property is accepted by the bailee without charge and without any consideration or expectation of benefit. In a gratuitous bailment, the bailee is liable to the bailor for the loss of bailed property only if the loss is caused by bailee's gross negligence. 

INVOLUNTARY BAILMENT one that arises when the owner accidentally and without negligence leaves personal property in the possession of any person. An involuntary bailment arises if an umbrella is left with the coat check at a restaurant. Compare abandonment. 

BAILOR a person who delivers personal property to another to be held in bailment. The bailor need not be the owner of the property involved.  EXAMPLE: A hotel maid finds a necklace in a hallway. She leaves it with the clerk responsible for locking up the guests' jewelry, who will hold it until the rightful owner claims the necklace. The maid is the bailor of the necklace. In this instance, thebailment is involuntary and gratuitous. In instances where one pays a fee for another to hold his property (as in a parking lot situation), the bailment is one "for hire." 

BAIT AND SWITCH a method of consumer deception practiced by retailers that involves advertising in such an attractive way as to bring the customer in, followed by disparagement of the advertised product (that the seller in truth does not desire to sell) to cause the customer to switch to a more expensive product. This device is also frequently termed DISPARAGEMENT. Statutes in many states prohibit this sort of advertising.