Montgomery Trustee v. ES3 Minerals and Echo Minerals is another Texas fixed or floating royalty case. Before diving into the details, perhaps it's best to describe the pattern the courts...

In 2008, Mark III executes a mortgage granting a bank a security interest in property described in an attached exhibit which included certain oil and gas leases.

Itching to sue the government for taking your property? Treme v. St. John the Baptist Parish Council is a reminder that you must have a property interest subject...

The recent derecho storm caused severe damage throughout Houston and the surrounding area. The intense winds and flash flooding served as a costly lesson to many contractors and project owners.

Maverick Natural Resources, LLC at al v. Glenn D. Cooper Oil & Gas, Inc. is for control freaks wherever you are … and for those of you who advise the aforesaid control freaks.

As the Texas legislative session approaches, kicking off on January 14, construction companies across the Lone Star State need to start gearing up for their advocacy efforts.

The IRS recently issued a press release regarding its "continuous efforts to combat dubious Employee Retention Credit (ERC) claims" to announce an initial round of over 20,000 notification letters...

The Treasury Department and IRS have just published proposed Regulations that would identify transactions resembling certain basket contract transactions as listed transactions...

Occasionally, the IRS goofs and issues a refund check in error to a taxpayer. If the IRS discovers the error, it will usually attempt informally to recover the funds.

In a recent Tax Court decision, the court reviewed the activities of the Huffman family as it pertained to corporate dealings involving the family aviation business...

By law, the IRS certifies taxpayers with "seriously delinquent" tax debts to the Department of State affecting passport status and renewal when certain conditions...

Gray Reed has recently filed two significant amicus briefs challenging the Securities and Exchange Commission's (SEC) controversial "regulation by enforcement" approach, particularly in emerging technology sectors.

Many taxpayers have art collections. However, the art collections of some high-net-worth individuals, family offices, and business taxpayers may draw the unwanted eye...

Antero Resources Corp. v. C & R Downhole Drilling, Inc. et al, proves again the extreme risk when one bites the hand that feeds him. Shoutout to Greek poet Sappho, 600 BCE.He She (oops) probably had a Dalmation.

Fasken Ranch Ltd et al v. Puig et al featured a reservation in the sale of a ranch of an undivided 1/16 non-participating royalty interest "free of cost forever."

On Valentine's Day, Zack takes Kelly, his high school sweetheart who goes to a different college, to the Max for a romantic dinner.

Enforcement of data privacy laws across the US is in full force. Most recently, Marriott agreed to a $52 million settlement payment to 50 states, including $3.5 million to the State of Texas, following a data breach of 131 million guest records...

In Mistretta v. Hilcorp Energy Company, unleased mineral owner Mistretta sued Hilcorp alleging failure to provide requested production and well cost information pertaining to an oil well operated by Hilcorp.

On March 25, 2024, the IRS issued proposed regulations (REG-108761-22) which, if finalized, would identify certain CRATs as listed transactions.

Final regulations on informational reporting obligations for custodial brokers were published in the Federal Register on July 9, 2024 with an ominous note that the information reporting requirements for non-custodial brokers...