COHORT ANALYSIS

COHORT ANALYSIS cohort analysis (koh-hort). A method of measuring discrimination in the workplace by comparing, at several points in time, the pay and promotions of employees of different cognizable groups. • Cohort analyses are often used in employment-discrimination cases. [Cases: Civil Rights  1543. C.J.S. Civil Rights § 170.] COIF coif (koyf).1. A white linen headpiece formerly worn…

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COHERES

coheres (koh-heer-eez), n. Roman law. A coheir. Pl. coheredes (koh-heer-<< schwa>>-deez). [Blacks Law 8th]

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COHAN RULE

Cohan rule (koh-han).Tax. A former rule that a taxpayer may approximate travel and entertainment expenses when no records exist if the taxpayer has taken all possible steps to provide documentation. • Since 1962, travel and entertainment expenses have been only partly deductible and must be carefully documented, but courts may apply the Cohan reasoning to…

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COHABITATION AGREEMENT

cohabitation agreement.A contract outlining the property and financial arrangements between persons who live together. — Also termed living-together agreement. Cf. PRENUPTIAL AGREEMENT.COHABITING UNMARRIED PERSON OF THE OPPOSITE SEXcohabiting unmarried person of the opposite sex.See CUPOS. [Blacks Law 8th]

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COHABITATION

cohabitation (koh-hab-<<schwa>>-tay-sh<<schwa>>n), n. The fact or state of living together,esp. as partners in life, usu. with the suggestion of sexual relations. [Cases: Marriage  13, 22. C.J.S. Marriage §§ 10, 19–20, 24–25.] — cohabit (koh-hab-it), vb. — cohabitative (koh-hab-<<schwa>>-tay-tiv), adj. — cohabitant (koh-hab-<<schwa>>-t<<schwa>>nt), cohabitor (koh-hab-<<schwa>>-t<<schwa>>r), n.illicit cohabitation. 1. The offense committed by an unmarried man and…

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COGSA

COGSA. 1.abbr.CARRIAGE OF GOODS BY SEA ACT. 2.Maritime law. A country’s enactment of the inter-national convention popularly known as the Hague Rules. • The acronym is used even when the country’s statute has a different title; for example, the Canadian Carriage of Goods by Water Act is referred to as the “Canadian COGSA.” [Blacks Law 8th]

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COGNOVIT NOTE

cognovit note.A promissory note containing a cognovit clause. — Also termed judgment note. [Cases: Federal Civil Procedure  2396; Judgment  54. C.J.S. Judgments §§ 140, 143–144, 170.] [Blacks Law 8th]

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