Legal Question in Tax Law in Pennsylvania

Definition of the phrase or term "et al"

I would like the definition of the term "et al". For example as used in the following sentence. Affidavit of Revocation of Signatures and Rescission of Previously Filed W-4 Forms, 1040 Forms, State income Tax Forms, et al. If you could define the term "et al" for me I would appreciate it. Thanks.


Asked on 10/06/99, 3:21 pm

3 Answers from Attorneys

Lawrence Graves Coolidge & Graves PLLC

Re: Definition of the phrase or term

Other replies correctly translate the abbreviation as meaning "and others." However, there are three different senses in which this abbreviation is used:

(1) an abbreviation of a list where the "others" are already defined, so the meaning is really the same as "etc." (and the rest).

(2) a proxy for others who are not yet ascertained, as in an indictment of Smith, Jones, et al.

(3) following a list of specific examples, where the "others" are of like kind as the examples, so the meaning is really the same as if the list were prefaced by "e.g" (ejusdem generis, of the same nature).

In the specific case that you give, the meaning is as in (3) -- a list of specific examples is given, and the et al. signifies that others of the same sort exist.

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Answered on 10/07/99, 9:26 am
Leslie Beckhart Law Offices of Leslie Kent Beckhart

Re: Definition of the phrase or term

"Et al." is short for "et alia", which is Latin for "and others".

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Answered on 10/07/99, 12:00 am

Re: Definition of the phrase or term

The word is short for two latin words, "et" which means "and" and "alia" which means "others."

It's something like "etc." which is short for "et cetera" which means "and the rest."

In the context you gave, I'm guessing you're being told upon what basis a tax authority will make some determination and

they are just giving you an explicit partial list and

claiming they'll consider other unspecified info

as well, probably to keep the reader honest.

But "et al." just means "and others", to keep your answer simple.

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Answered on 10/07/99, 12:19 am


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