Forest Oil Corporation v. El Rucio Land and Cattle Inc. et al deserves your attention for four reasons

In Citizens for Clean Air & Clean Water in Brazoria County et al v. United States Department of Transportation et al., several environmental groups challenged the DOT's approval...

The battle lines between pipeline companies and landowners are still being drawn. In Bayou Bridge Pipeline v. 38.00 acres nobody had a gun, nobody got taken away, and one side was right and one side was wrong.

Many construction contracts contain some version of a "differing site conditions" clause. AIA's A201 general conditions, as well as in the EJCDC equivalent, contains a changed site condition clause.

When must a neighbor sue for nuisance and trespass or else be barred by limitations?

Patch 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...

U.S. persons who make outbound investments in foreign corporations often have thorny federal reporting obligations.

Taxpayers who participate in international transactions potentially subject themselves to a panoply of international information return filing obligations.

Taxpayers with foreign assets often have international information return filing requirements. And the failure to timely file these returns can be costly. In addition to significant civil penalties for late filing...

In certain instances, taxpayers are required to file information returns with the IRS. For example, companies that pay independent contractors in excess of $600 are required to file an IRS Form 1099-NEC...

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.

With the plunge in commodity prices many formerly profitable wells are now in the red, and we don't know for how long

The Texas Property Owner Rule does not allow a non-expert to testify on matters requiring expert testimony.

In re Plains Pipeline, L.P., is a suit to adjudicate title to groundwater. Did the trial court err in allowing a party to drill seven test holes on a tank farm? (Spoiler alert: It didn't.)

We have previously spoken about monetized installment sales ("MISTs") on Dollars & Sense. According to the IRS, these structures typically seek to defer gains associated with the sale...

In Louisiana et al v. Biden et al a federal district court granted relief to 16 states by enjoining the DOE's pause in considering LNG export permits.

The U. S. Supreme Court struck down the "Chevron doctrine" that has plagued the citizenry of our great country since 1984.

The Texas Data Privacy and Security Act (TDPSA) is now in full effect, and this comprehensive legislation establishes stringent mandates on how consumer-related personal data of Texas...

What to do with a Texas pipeline easement that doesn't define the width? In Premcor Pipeline Company v. Wingate they fought about it.

The IRS continues to aggressively enforce certain foreign information return obligations. In many cases, these enforcement efforts are automatic—that is, the agency simply imposes the applicable penalty after receipt.