Now showing items 1-10 of 83
The Lizard, the Scientist, and the Lawmaker: An Analysis of the Trending Fight over the Use of Science Under the Endangered Species Act and How to Address It
Recently in Texas, the dunes sagebrush lizard—a tiny, little-known reptile living in the sparse brush and dunes of the oil and gas fields—sparked a heated discussion and criticism over the listing process under the Endangered ...
Discovery Sharing in Texas: Litigant Confidentiality v. Litigation Costs
Texas courts have long allowed discovery sharing between similar cases. After evaluating both pro- and anti-sharing positions, the article concludes that sharing furthers pretrial efficiency without unduly compromising ...
"But I'm Brain-Dead and Pregnant": Advance Directive Pregnancy Exclusions and End-of-Life Wishes
Marlise Munoz was approximately fourteen weeks pregnant when she suffered a pulmonary embolism, and two days later doctors declared her brain-dead. Knowing Marlise's end-of-life wishes, her husband, Erick Munoz, asked her ...
Manipulating the Conduct of Beneficiaries With Conditional Gifts
This article explores conditional gifts and focuses on how to increase the likelihood that the court will enforce the conditions. The author discusses forces acting against conditional gifts, the types of conditions which ...
Agricultural, Public Interest, and Burial Organizations May Be Exempt from the Franchise Tax
Many nonprofit organizations may qualify for a franchise tax exemption, but must first submit a written application to the Texas Comptroller of Public Accounts. These organizations are still responsible for paying other ...
Aircraft Sales May Be Exempt from the Sales and Use Tax
Aircraft is tangible personal property and subject to Texas’ sales and use tax. However, the sale or lease of aircraft may qualify for one of several exemptions from the sales and use tax. This Practice Insight notes ...
Directors and Officers May Be Liable for Corporate Debts in the Event of Forfeiture of Corporate Privileges for Tax Violations
Upon the occurrence of several specified tax violation events, the Texas Comptroller of Public Accounts may forfeit the corporate privileges of a corporation. Directors and officers of the corporation have personal liability ...
Understanding the Texas Comptroller’s Discretion to Redetermine the Tax on a Sales or Use Tax Report
The Texas Comptroller has the authority to redetermine the amount of tax owed by a taxpayer if he is not satisfied with the amount of tax paid or with a sales or use tax report.
A Guide to Fiduciary Selection
This article discusses the threshold legal criteria for Texas executors, trustees, and agents, their desirable qualities and characteristics, the potential benefits and disadvantages between using individual versus corporate ...
Updated Primer on Lady Bird Deeds
This article discusses why one would use a Lady Bird deed (enhanced life estate deeds) and what other alternatives exist. Concerns surrounding the use of Lady Bird deeds are also addressed.