A phrase currently in common usage begins with "‘cluster" and ends with a vulgarity that has been around for centuries.

For FBAR penalty purposes, there is a critical distinction between willful and non-willful conduct. If a U.S. person willfully fails to file a correct and timely FBAR, the IRS may impose civil penalties equal...

Since the inception of the U.S. tax system, some taxpayers have willfully failed to comply with the tax laws. Because failures due to willful conduct may result in criminal prosecution, taxpayers sometimes...

How to distinguish an oil and gas lease from a mineral deed? In Richardson v. Mills, it was a deed when the instrument uses words like "forever" and imposes no duty to explore for and develop minerals.

DALF Energy, LLC v. GS Oilfield Services addresses a fiduciary's deceptive actions in oil and gas transactions.

Mary Goodblood grew up believing that she was Cash Goodblood's only daughter. Twenty-five years after he died, her dad's brother Uncle Trusty sold the Goodblood family business...

The definition earnings before interest, taxes, depreciation and amortization ("EBITDA") and adjusted EBITDA have always been important and highly negotiated

How will you and I become extinct? The UN assures us that the weather will be unpleasant whenever it happens. The IPCC has predicted that global "warming", "heating", "baking" "broiling" and other

Use this guide as a reference when filing lien and bond claim notices for the month of March. If you have any questions about the lien and bond claim process...

In 2024, the IRS ramped up its focus on partnerships, including several actions before President Trump took office. However, with a new Treasury Secretary confirmed (i.e. Scott Bessent), a new IRS Commissioner nominated...

It looks like they do. In Held et al v. State of Montana the Montana Supreme Court declared the "MEPA Limitation" unconstitutional. The plaintiffs were 16 youths, ages 2 to 18 at the time of filing.

Boren Descendants et al v. Fasken Oil and Ranch, LTD, offers something to talk about beyond interpretation of the fixed-or-floating NPRI question.

If you follow the Texas Railroad Commission closely, you should read Ammonite Oil & Gas v. Railroad Commission of Texas, in which the Supreme Court rejected a mineral owner's effort to force pool an interest under the Mineral Interest Pooling Act.

In Skye Mineral Investors LLC v. DXS Capital (U.S.) Limited, et al., the Delaware Court of Chancery (the "Court") denied defendants' motion to dismiss

Use this guide as a reference when filing lien and bond claim notices for the month of October. If you have any questions about the lien and bond claim process, don't hesitate to reach out to any member...

In simple terms, zoning refers to a city's ability to regulate property owners' use of their land within its corporate boundaries. For instance, a city may prohibit commercial accessory...

Given the size of the government, it is no surprise that the IRS often has an advantage over taxpayers in tax controversy matters.

The government has long recognized that taxpayers make bad decisions, even criminal ones. In an effort to nudge taxpayers back into compliance...

The Jurors Right to Reemployment Act and the Jury System Improvement Act of 1978 applies to all employers in Texas.

Landowner and mineral owner (that includes you, lessee): Under ETC Texas Pipeline, Ltd. v. Ageron Energy, LLC, your right to sue for damages for tort or trespass...