A recent decision from the 15th Court of Appeals in Texas could provide a windfall for entities engaged in providing airline transportation services. In a case involving American Airlines, Inc. (“American...
Josh Ungerman was quoted in a Wall Street Journal Article “America’s New Tax Mantra: ‘The IRS Isn’t Going to Catch Me'”
April 13, 2026
In Richard Rubin’s recent Wall Street Journal article “America’s New Tax Mantra: ‘The IRS Isn’t Going to Catch Me‘,” firm partner Josh O. Ungerman provides insight into the practical...
The Texas Supreme Court Addresses What “In This State” Means in Sourcing the Sale of TPP For Texas Franchise Tax Apportionment
April 13, 2026
In a case involving the sale of bunker fuel, the Texas Supreme Court recently addressed the meaning of a sourcing statute for Texas franchise tax. [1] The taxpayer argued that revenues from the sale of its bunker fuel...
Federal tax law has long required taxpayers to report their receipt of foreign gifts and inheritances and certain transactions with foreign trusts on IRS Form 3520. Although the IRS aggressively enforces this...
UT Law CLE Entertainment Law Institute
September 10, 2026
Jana Simons, “Lessons from the Rich and Famous: Celebrity Estate and Tax Blunders” Austin, TX