Insights

Tax Court in Brief | September 7 – September 11, 2026

Tax Court in Brief | Katanga Properties, LLC v. Comm’r | BBA Limitations Period and Form 872–M Extensions

Tax Court in Brief | Berenblatt v. Comm’r | Whistleblower Administrative Record and Grand Jury Secrecy

Tax Court in Brief | Tunkl v. Comm’r | Gross Income, Customer Deposits, and True Loans

Plead a Contract, Lose Your Quantum Meruit Claim

How High Is the Ceiling on Willful FBAR Penalties?

Fiduciary Duties Among Members of an LLC – A Look at Developing Texas Law

Not Guilty Is Not a Tax Victory

Piercing the Corporate Veil in Texas | When Owners Pay

Tax Court in Brief | Berenblatt v. Comm’r | Whistleblower Awards and the Substantial Contribution Standard

Tax Court in Brief | Merida Ortiz v. Comm’r | Section 6428B, ITINs, and the Recovery Rebate Credit

Tax Court in Brief | Wales v. Comm’r | Section 6015, Certified Mail, and Tax Court Jurisdiction

Tax Court in Brief | Marin v. Comm’r | Unreported Income, Late Filing, and Frivolous Arguments

Tax Court in Brief | Sprouse v. Comm’r | Unreported Income, Substantiation, and a Section 6673 Penalty

A Remedy Is Not a Claim | Texas Limitations and Injunctions

Legal Issues for Churches and Other Religious Organizations

Life After IEEPA | The Tariffs That Replaced the Tariffs

The Constitutionality of Tax Foreclosure Sales and the Fifth Amendment’s Requirement for “Just Compensation”