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Los Angeles

This post is the fifth in a series explaining the differences between major American cities to attorneys residing abroad. Read our previous posts about New York City, San Francisco, Houston …

Legal English: “Cook the Books”

Today’s phrase, “cook the books,” is a verb that means to misrepresent or commit fraud with respect to the financial records of an enterprise. Cooking the books can take many forms and can be done via straightforward acts that are as simple as recording sales that...

Washington, D.C.

This post is the fourth in a series that explains the differences between major American cities to attorneys residing abroad. Read our previous posts about New York City, San Francisco, and Houston.

Legal English: “Legal Fiction”

Today’s phrase, “legal fiction,” refers to a fictitious fact that is treated as true under the law for purposes of legal, administrative or other expediency. That is, in certain situations where it is more convenient for the law to consider the facts to be a certain way, a policy may...

Legal English: Usury

Usury is a crime that involves charging interest on a loan in excess of legal limits. While usury is a noun, it also has an adjective form: usurious. Here are some example sentences that use the word...

U.S. Holiday Observances

In the United States, there are 10 federally-recognized holidays, but private employers are not required by law to give their employees any of the holidays off.