Tax; A federal court case where, in certain circumstances (other than travel and entertainment), taxpayers who were unable to locate records of expenses were able to approximate those expenses for the purpose of taking a tax deduction. … [Read more...] about COHAN RULE
C
COLLABORATIVE LAW
A manner in which disputes are attempted to be settled using trained attorneys to assist the parties in working together, collaborating, to find the best scenario that will work for both parties. Collaborative law cases are not reviewed or managed in court. If there is a failure to reach an agreement and one of the parties seeks to go to court, it is the end of the … [Read more...] about COLLABORATIVE LAW
COLLATERAL WARRANTY
contracts, descent. Where the heir's title to the land neither was, nor could have been, derived from the warranting ancestor; and yet barred the heir from ever claiming the land, and also imposed upon him the same obligation of giving the warrantee other lands, in case of eviction, as if the warranty were lineal, provided the heir had assets. 4 Cruise, Real Prop. 436. 2. The … [Read more...] about COLLATERAL WARRANTY
CO-HEIR
One of several to whom an inheritance descends. … [Read more...] about CO-HEIR
COLLATE
To arrange into the proper or appropriate order. … [Read more...] about COLLATE