Through nearly 20 years of law practice–15 of which have been focused on the representation of tax-exempt organizations–this writer has been involved in numerous seemingly simple–and some cutting edge–applications for exemption from Texas property taxes for religious organizations. In most
Freeman Law
Latest from Freeman Law - Page 4
Tax Court in Brief | Treece Financial Services Group v. Comm’r/Treece Investment Advisory Corp. v. Comm’r | VCSP and IRS Discretion
By Freeman Law
The Tax Court in Brief – April 18th- April 22nd, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to our…
Tax Court in Brief | Sezonov v. Commisioner | Side Gigs and Passive Activities
By Freeman Law
The Tax Court in Brief – April 18th- April 22nd, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to our…
Tax Court in Brief | Bindel v. Commissioner | FYI: Wages are Taxable . . . Yes, Really
By Freeman Law
The Tax Court in Brief – April 18th- April 22nd, 2022
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
For a link to our…
Texas Courts and Subject Matter Jurisdiction
By Freeman Law
Texas Courts and Subject Matter Jurisdiction
Subject-matter jurisdiction concerns a court’s power to hear a case. Without it, a court does not have authority to decide a case. Subject matter jurisdiction is distinct from the concept of personal jurisdiction, which…
Representation of Texas Nonprofit Corporations
Overview: Representation of Texas Nonprofit Corporations
Freeman Law attorney, Cory Halliburton, recently presented for the State Bar of Texas at its 13th Annual Essentials of Business Law Course on the topic of Texas Nonprofit Corporations: Legal Service and Attorney Board …
Tax Court in Brief: Kohout v. Commissioner: Reconstructing Accounting, Voluminous Writings, and Passthrough Loss
The recent Tax Court case of Kohout v. Commissioner addresses several common evidentiary issues in the context of tax disputes. A summary, chart, or calculation to prove the content of voluminous records may be appropriate and admissible, but the Tax…
The Texas Constitution and the Open Courts Provision
The Texas Constitution and the Open Courts Provision
The Texas Constitution’s open courts provision ensures that litigants receive their day in court. Tex. Const. Ann. art. 1, § 13
The open courts provision of the Texas Constitution provides that:
All courts shall be open, and every person…
The Section 962 Election
For years, section 962 was a relatively obscure tax-planning mechanism. The Tax Cuts & Jobs Act, however, changed that, pushing the so-called section 962 election into vogue. Section 962 allows an individual shareholder of a controlled foreign corporation to…
The IRS and Nominee Liability
Nominee Liability
Under the Internal Revenue Code, the IRS can satisfy a tax deficiency by imposing a lien on any “property” or “rights to property” belonging to the taxpayer. The statutory language is broad and reaches virtually every interest in property that…