Insights

Five Takeaways from the Enforcement Action against BlockFi Lending, LLC

Tax Court in Brief | Musselwhite v. Commissioner | Loss in Sale of Real Estate: Ordinary Loss or Capital Loss?

Tax Court in Brief | Spencer v. Commissioner | Itemized Business Deductions and Substantiation Requirements

Tax Court in Brief | Chinweze v. Commissioner | Collection Due Process and IRS Form 3877 Mailing Requirements

Tax Court in Brief | Pocock v. Commissioner | Equitable Innocent Spouse Relief Under 6015(f)

Restricted Appeals in Texas

Tax Exemption and Unrelated Business Income Rules (UBIT): “Substantially Related” (Part 3 of 3)

Texas Tax Roundup | May 2022

Can a Church or Other Public Charity Endorse a Candidate? Tax Treatment of Political Campaign and Lobbying of Tax-Exempt Organizations

When is governmental immunity waived by the acts of governmental officials? Ultra Vires Revisited

Tax Court in Brief | Ezekwo v. Commissioner | Passport Revocation for Seriously Delinquent Tax Debt

Crypto Exchanges & the SEC’s Proposed Redefinition of an “Exchange”

What is a whistle-blow “report” under the Texas Whistleblower Act?

A Primer on the Employee Retention Credit (ERC)

Happy Memorial Day!

Bills of Review in Texas

Texas Courts and The Doctrine of Res Judicata

Tax Court in Brief | Albrecht v. Commissioner | Charitable Contributions and Contemporaneous Written Acknowledgements