ArticleLouisiana Forced Pooling – Timing Is ImportantTrigger warning for Texas readers: This entry will discuss forced pooling.United StatesEnergy and Natural ResourcesGray Reed
ArticleMore Guidance On Worker Classification For The Energy IndustryThis post is a summary of a more detailed Client Alert prepared by Gray Reed's labor and employment practice group.United StatesEnergy and Natural ResourcesGray Reed
ArticlePennsylvania Rule Of Capture Still Bars Subsurface Trespass ClaimAfter a trial court order, two appellate opinions, a dissent, and another appellate opinion, the tension between a well operator and an adjacent mineral owner over whether hydraulic fracturing can constitute a subsurface trespass ...United StatesEnergy and Natural ResourcesGray Reed
ArticleProduction-In-Paying-Quantities Analysis ConfirmedIn BP America v. Laddex, Ltd. the Texas Supreme Court affirmed that in a lease termination case the trial court cannot limit the jury's consideration of production in paying quantities to an arbitrary time period. United StatesEnergy and Natural ResourcesGray Reed
ArticleRatifications, Stipulations, And Fixed vs. Floating Royalty InterestsAfter four stops at the lower courts, Kenneth Hahn v. ConocoPhillips has been resolved by the Supreme Court of Texas.United StatesEnergy and Natural ResourcesGray Reed
ArticleTexas Business Court Bounces Oil And Gas CaseIn legal parlance, it was a "remand", but the result in Energy Transfer, LP et al v. Culberson Midstream LLC et al was the same.United StatesEnergy and Natural ResourcesGray Reed
ArticleTexas Common Carrier Status ConfirmedLitigation practice tip before we dive into Right-Way Sand Co. v. South Texas Pipelines LLC (STX). Waiting 27 months after being sued and after the offending activity...United StatesEnergy and Natural ResourcesGray Reed
ArticleHarsh Result In A Drilling Contract DisputeFrontier Drilling, LLC v. XTO Energy, Inc. has the indicia of an inequitable result, but as I remind my wife every time she objects to what she deems...United StatesLitigation, Mediation & ArbitrationGray Reed
ArticleIn Pending Litigation, IRS Reveals Strategy For Managing ERC BacklogAlmost from its inception, the IRS and employers have experienced headaches from the employee retention credit (ERC).United StatesLitigation, Mediation & ArbitrationGray Reed
ArticleBroad Form Indemnities In Construction ContractsBroad form indemnities are common in Texas construction contracts, even though indemnifying someone for their own negligence is a tough pill to swallow.United StatesReal Estate and ConstructionGray Reed
ArticleCan Reworking A Saltwater Disposal Well Maintain A Lease?Should the sufficiency of reworking operations under the cessation-of-production clause of an oil and gas lease be limited to the producing well? United StatesReal Estate and ConstructionGray Reed
ArticleMatt Robert's Article "Tax Court Denies Roughly $40 Million IRS Innocent Spouse Relief Claim" In ForbesMarried taxpayers can file their taxes together or separately. Because it is often more tax-advantageous and convenient to file together, most married individuals elect to file as married filing jointly.United StatesTaxGray Reed
ArticleSCOTUS Upholds MRT: Moore Et Ux v. USOn June 20, 2024, the Supreme Court released its opinion in Moore et ux v. US, authored by Kavanaugh, decided by 6-3 vote and marking a rare instance for the Court to interpret the 16th Amendment...United StatesTaxGray Reed
ArticleTax Court Denies Roughly $40 Million IRS Innocent Spouse Relief ClaimMarried taxpayers can file their taxes together or separately. Because it is often more tax-advantageous and convenient to file together, most married individuals elect to file as married filing jointly. United StatesTaxGray Reed
ArticleThe New Year Will Define Rules For Taxation Oversight And EnforcementAn old German proverb states that "to change and to change for the better are two different things." As 2024 ends, the legal and business communities who must navigate government scrutiny...United StatesTaxGray Reed
ArticleU.S. Tax Court: Proving A Net Operating Loss Deduction CarryoverThe U.S. tax system requires taxpayers to report their income and expenses on an annual accounting basis (e.g., a calendar year). Because taxpayers may have profits in some years...United StatesTaxGray Reed
ArticleBuyer's Claim Of Fraud And Fraudulent Inducement In Connection With $106 Million Purchase Of Target Allowed To Proceed Due To Failed Anti-Reliance Language And Despite Bootstrapping RuleThe Delaware Chancery Court in The Anschutz Corporation et. al. v. Brown Robin Capital, LLC[1] ruled against dismissing several of Buyer's claims United StatesCriminal LawGray Reed
ArticlePushback Against Climate HysteriaHere is news and opinions about climate change that counters climate-alarm truthiness from emanating from some quarters. These facts and opinions are being said by those who know what they are talking about.United StatesEnergy and Natural ResourcesGray Reed
ArticleSuit To Terminate Texas Oil And Gas Lease Fails For Lack Of EvidenceThe real takeaway from Pruett v. River Land Holdings LLC is the reminder that the Texas Railroad Commission cannot adjudicate questions of title.United StatesEnergy and Natural ResourcesGray Reed
ArticleSupreme Court Of Texas Sorts Out Complicated Assignment Of Oil And Gas LeasesIn Occidental Permian, Ltd. et al v. Citation 2002 Investment LLC the Supreme Court construed a 1987 assignment from Shell Western E& P Inc. to Citation of a large number of properties.United StatesReal Estate and ConstructionGray Reed