Local Governments Continue to Fight States for Right to Govern Fracking
A recent decision by the Fourth Court of Appeals reiterates the Texas judiciary’s commitment to interpreting the four corners of a document where language is unambiguous, and to giving plain and ordinary meaning to the...more
October 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The October applicable federal rate ("AFR") for use with a sale to a defective grantor...more
In Prather v. Callon Petroleum Operating Co., the court of appeals resolved a will construction issue that determined who owned certain mineral interests. No. 11-20-00189-CV, 2022 Tex. App. LEXIS 3200 (Tex. App.—Eastland May...more
The Internal Revenue Service (IRS) can file a lien and levy on any and all of a taxpayer's property (and rights to property) regardless of how the property is held or titled. 26 U.S.C. § 6321. Whether the item is a taxpayer's...more
Generally, if your will leaves your beloved “all … right, title and interest in and to”, said beloved would receive the entirety of your interest, whether a surface estate, mineral estate, or both. But in ConocoPhillips, et...more
In In re Estate of Ethridge, a testatrix signed a will that provided that “all my personal effects” would be devised to her nephew in law and that her half interest in a home went to another person. No. 11-17-00291-CV, 2019...more