Blog
Articles and updates from our family of firms on tax, probate, business, and related topics.
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Living With the Decedent Isn’t the Same as Owning the House: Default and the Muniment of Title Deadline in Estate of Masters
A lot of people think a will does its job the moment someone dies. The will says the house goes to you, so the house is yours. You keep living there, paying the taxes and fixing the roof, and nobody says otherwise. Then years later you try to sell, refinance, or hire a contractor, and…
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Why Domicile Still Decides Where a Guardianship Case Belongs in Texas
Mom gets sick. One of her kids drives in from out of state, packs a bag, and brings her home “just until things get sorted out.” A few months later another sibling takes her to a third state and says she is staying. Now three states each have some claim to her, and everyone wants…
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Does an IRS Offer in Compromise Die With the Taxpayer?
A taxpayer with a terminal illness owes the IRS back taxes. Her medical bills are eating whatever money she has left. Her tax attorney files an offer to settle the tax debt for a nominal amount, and the IRS agent working the file agrees to recommend it. Then the process drags on for months. That……
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When Heirs Sue Too Soon: The Real Party in Interest Problem in Trust Litigation
A parent dies. Years later, the family learns that money they expected to inherit went into a trust that leaves them out. Suspicion turns into a lawsuit. But before anyone gets to the question of who misled whom, a more basic problem can derail the case: are these family members even the right people to…
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When a Small Estate Affidavit Appeal Loses Its Jurisdiction
When a parent dies with a modest estate and no will, Texas gives families a shortcut. Instead of opening a full administration, the heirs can file a small estate affidavit, get it approved by the probate court, and collect the property without anyone being appointed administrator. Often a few family members make it even simpler…
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Replacement Receipts to Prove a Hurricane Casualty Loss?
For those who have suffered damage in a natural disaster, this type of article has real meaning. The consequences of the event are one thing. The aftermath and clean up another. The incurance fights another. And then in the end, the fight with the IRS. Since we are in Houston, we experienced and saw a……
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Stay Pending Mandamus: When a Retroactive Deadline and an Out-of-State Doctor Nearly Decided a Texas Will Contest
A parent dies and two pieces of paper show up, each claiming to be the last word on who gets what. One child produces a will signed years ago. Someone else produces a will signed shortly before the death. Both cannot be right, and the fight that follows is rarely about money alone. It is…
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Does a Missing Penalty Computation Void an IRS Penalty?
You open your mail and an IRS notice shows up with a penalty on it. There is a dollar figure. There is a name for the penalty. What is often missing is any math showing how the IRS arrived at the penalty number. Most taxpayers assume the IRS has to show its work. And there……
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Does a Promise to Repay Made Later Turn the Money Into a Loan?
Money hits the business bank account. There is no contract, no promissory note, no invoice. Everyone involved knows what the money is for, and everyone assumes the paperwork will get sorted out later. This happens all the time in deal-driven businesses. Two people who have worked together for years agree to fund a purchase. One……
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When Heirs Go It Alone: How Briefing Mistakes, Not Probate Law, Decided This Texas Real Estate Fight
Family fights over real estate are some of the hardest cases we see. A parent dies, one child ends up with the land, and everyone else is left wondering how that happened. The suspicion is real and sometimes it is justified. But suspecting you were cheated and proving it in court are two very different…