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As the year comes to a close, one additional matter that individual taxpayers may want to consider is whether to expedite any large dollar purchases into this year if sales tax will be due on those transactions. Under current...

The House of Representatives and the Senate have been busy these past few weeks in their attempt to drag some semblance of H.R. 1, also known as the Tax Cuts and Jobs Act (“TCJA”), over the proverbial goal line, and it...

In a much anticipated decision (here), the Texas Supreme Court today issued its decision in Graphic Packaging Corp. v. Hegar, No. 15-0669, (December 22, 2017). The Court held that Graphic Packaging could not use the...

As we sit on the precipice of the new tax act going into effect (it only needs the President’s signature to become law), it appears that the only transfer tax change in the Act consists of the doubling of the Section...

1. United States v. Forbes (here)    a. The taxpayer failed to timely file FBARs and had significant unreported         income related to    the...