Petitioners, Willard Belton and Martha-Alexander Belton (Petitioners or Beltons) seeks review pursuant to section 7345(e) …
Tax
Fraudulent Transfers | Insolvency
So this is the fourth in my expected five-part series on fraudulent transfers. In previous blogs, I laid out the basic statutory framework regarding fraudulent transfers, as well as a described generally the difference between actual and constructively fraudulent transfers…
6 Things a Texas Trust Beneficiary Should Know
By Jack Manhire
From understanding the different types of trusts in Texas to knowing your rights as a beneficiary, these six things will help you navigate your way through the process…
Tax Court in Brief | Smith v. Comm’r | Exclusion of Value of Lodging Provided by Employer
By Freeman Law
This is a deficiency case and a continuation of the Tax Court’s opinion in Smith v. Commissioner, which is blogged right here on ……
Maquiladora Program
In 1964, the Mexican government introduced Maquiladoras as a strategy to attract foreign investment and increase industrialization ……
How to prove an equitable adoption took place in Texas?
By Jack Manhire
In order to prove that an equitable adoption took place in Texas, the following elements must be present: 1. An agreement between the ……
Raising Capital & Securities Law Basics
By Micah Miller
Under federal law, the offer or sale of securities is unlawful unless the offering ……
What is Probate vs. Non-Probate Property?
By Jack Manhire
The main difference between probate and non-probate property is that probate ……
How to Prove That a Decedent Lived in a Specific Texas County
By Jack Manhire
First, you’ll need to gather any and all documentation that would ……
Innocent Spouse Relief, Equitable Factors Under Section 6015(f)
By Freeman Law
This case involves whether a taxpayer is entitled to relief from joint and several ……