Insights

What is a Trust?

The Tax Court, Restricted Stock, and ESOPs

What is a REIT? Real Estate Investment Trusts and Taxation

Qualified Small Business Stock: One of the Code’s Most Significant (And Often Overlooked) Tax Breaks

What is a Collateral Attack?

Regulated Investment Companies

Tax Court in Brief January 31 – February 4, 2022

Texas Tax Roundup | January 2022

Expert Witnesses and the Daubert Standard

Estate Planning and Cryptocurrency

Is your Foreign Tax Credit really creditable? Think again: Revisiting the basics of the Foreign Tax Credit

Syndicated Conservation Easements (and Other Tax Schemes) Beware

Texas Supreme Court Addresses the Political Question Doctrine

Final Regulations on Stock Owned by Domestic Partnerships under Subpart F

Faulkner v. Broadway Festivals, Inc., Adv. Proc. 20-05031 (Bankr. N.D. – Tex., January 11, 2022)

Tomato, Toma-toe: IRS’s Imperfect Designation of “Immediate Supervisor” Deemed Insufficient to Overturn Penalties Under Code Section 6751(b)(1)

Willful FBAR Penalties and a District Court’s Authority to Remand IRS Willful Penalty Computations

Foreign Earned Income Exclusion