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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 ...
Wage Watch II: A Survey of Associate Salaries in Texas
This article is a survey of salaries for Texas law firm associates in 1989. Associates in smaller firms typically received lower salaries than associates that worked at much larger firms.
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.
A quick overview of some of the 2011 Texas probate law court cases.
West’s Texas Forms: Administration of Decedents’ Estates and Guardianships
Probate can be complicated, and having access to a resource containing probate forms can make the probate process more straightforward. This book contains forms for estate administration and guardianship matters.