ArticleUsing A Dummy Company Can Be A Smart Business DecisionUncle Pennybags plans to build a hotel on Marvin Gardens but, to do so, he needs to acquire adjacent properties United StatesCorporate/Commercial LawGray Reed
ArticleHow Exclusive Is An "Exclusive" Pipeline Servitude?In ETC Tiger Pipeline LLC v. DT Midstream Inc. et al. it was not as exclusive as the servitude owner wanted it to be. United StatesEnergy and Natural ResourcesGray Reed
ArticleIs A Merger A "Transfer Of Leases"?In Texas, no. Read on to learn why. In Nortex Minerals LP v. Blackbeard Operating LLC et al, the question was the meaning of this limited assignment provision in the "Alliance Leases"...United StatesEnergy and Natural ResourcesGray Reed
ArticleSupreme Court Of Texas Decides Another Post-Production Cost DisputeIn Carl v. Hillcorp Energy the Supreme Court of Texas addressed the relationship between the lessee's use of gas off-premises under a free-use clause and the lessor's burden...United StatesEnergy and Natural ResourcesGray Reed
ArticleTexas Subsurface Trespass Law ClarifiedWe know that in Texas the mineral owner has the right to explore for and produce the minerals. What does that leave for the surface owner?United StatesEnergy and Natural ResourcesGray Reed
ArticleUpdate On Pennsylvania Subsurface TrespassBriggs v. Southwestern Energy Production Company, LLC is good news for Pennsylvania mineral owners bringing claims for subsurface trespass by fracking.United StatesEnergy and Natural ResourcesGray Reed
ArticleWind Farm Ejected From Osage LandIn United States v. Osage Wind LLC a federal court in Oklahoma awarded permanent injunctive relief against a developer in the form of ejectment of a wind turbine farm after finding a continuing trespass.United StatesEnergy and Natural ResourcesGray Reed
ArticleDo Lawyers Experience Unconscious Bias In Evaluating Client Positions?As a litigator for over 20 years, I can't stand the thought that I might have been biased in assessing my client's positions all that time.United StatesLitigation, Mediation & ArbitrationGray Reed
ArticleMaster Service Agreement Imposes A Ceiling On Indemnity ObligationsMr./Ms. Negotiator/scrivener/reviewer of Master Service Agreements: When did you last review your go-to indemnity provision? In light of Century Surety...United StatesLitigation, Mediation & ArbitrationGray Reed
ArticleSuit For Bad Frac Job Requires A Certificate Of MeritYou are a service company and you've been sued for a defective frac job. It looks scary but there's no detail in the petition and no certificate of merit is attached.United StatesLitigation, Mediation & ArbitrationGray Reed
ArticleThree More States Join The Privacy Party: FL, OR, And TX Enact New Data Laws Effective July 1, 2024July 1st, 2024, marked the introduction of three (3) new state privacy laws that became effective in the United States.United StatesPrivacyGray Reed
ArticleAn Overview Of Common IRS Penalty Defenses For A Late-Filed Form 3520Corrected, July 18, 2024: This article has been updated to fix a typo in the fifth paragraph and clarify a reference to a tax preparer missing a deadline.United StatesTaxGray Reed
ArticleCourt Finds Evidence Of FBAR Non-Willfulness Despite Schedule B ErrorsIn recent years, the government has made concerted efforts to win willful FBAR penalty cases through summary judgment motions.United StatesTaxGray Reed
ArticleIRS Continues Focus On Large Partnerships: 3 Items To Watch Out ForIn recent years, the IRS has focused its attention and resources on large partnerships. In 2021, the agency launched an initial phase of its Large Partnership Compliance (LPC) program.United StatesTaxGray Reed
ArticleIRS Issues Legal Memorandum On BBA Partnership Statute Of LimitationsIn tax controversy and litigation matters, sometimes procedure trumps the merits. The statute of limitations is a great example. Even if the taxpayer made a mistake on a prior year...United StatesTaxGray Reed
ArticleIN THE NEWS: Dozens Of McDonald's Corporation's African-American Franchisees Sue Alleging Pervasive Racial DiscriminationMcDonald's Corporation (McDonald's) is facing two high-profile lawsuits involving allegations of race-based discrimination against franchisees and executivesUnited StatesCorporate/Commercial LawGray Reed
ArticleStatus As A Common Carrier Denied By A Texas CourtIn Hlavinka v. HSC Pipeline P'ship, LLC, a Texas court denied a pipeline company's claim that it is a common carrier with the power of eminent domain.United StatesEnergy and Natural ResourcesGray Reed
ArticleTexas Mineral Buyer's Due Diligence Falls ShortPatch LLC et al v. Indio Minerals LLC et al was a dispute over title to a 1/8th NPRI in land in Midland County. Viola Ash, an Illinois resident...United StatesReal Estate and ConstructionGray Reed
Article3 Things You Should Know About IRS Form 926U.S. persons who make outbound investments in foreign corporations often have thorny federal reporting obligations.United StatesTaxGray Reed
ArticleShould You Extend The FBAR Penalty Statute Of Limitations Period?Title 31 of the U.S. Code allows the IRS to impose civil penalties for a U.S. person's failure to file a timely and proper FBAR by the statutory deadline.United StatesTaxGray Reed