Insights

Obstruction of Justice

IRS Notice 2007-83 Declared Unlawful Under the Administrative Procedure Act

Grantor Trusts

Equitable Estoppel in Texas

Bankruptcy: Adversary Proceedings and Section 523(a)(6)

Tax Court in Brief | Shaddix v. Commissioner | Collection Due Process Hearings and Liability

Tax Court in Brief | Estate of Kazmi v. Commissioner | Trust Fund Penalties and CDP Hearings

Tax Court in Brief | Estate of Levine v. Commissioner | Split-Dollar Life Insurance and Estate Planning

Tax Court in Brief | Corning Place Ohio, LLC v. Comm’r | Non-cash Charitable Contributions and Conservation Easements

Tax Court in Brief | Lewis v. Commissioner | Qualified Offers

The Research & Development Credit | Section 41

Conspiracies

Ambiguity and Contracts in Texas

Supreme Court Update on Tax Cases (March 1, 2022)

Parol Evidence in Texas

Software | What Is It? And Other Deep Thoughts to Disturb Your Sleep, Courtesy of the Texas Sales and Use Tax

Tax Court in Brief | Hoops, LP v. Commissioner: Deductibility of Deferred Compensation

Tax Court in Brief | Hicks v. Commissioner: Dependency Deductions