In the Matter of Burch, Carden, and Carden, the Office of Tax Appeals (OTA) ruled on the sale of partnership interests by nonresidents.[1] The individual

A creditor wishing to record a lien on a debtor’s personal property may generally file a Uniform Commercial Code (UCC) financing statement to gain priority

On November 5, 2026, the IRS announced the inflation adjustments for 2027 through Rev. Proc. 2026-35. The estate and gift tax exclusion increased from $15,000,000

In the Matter of Burch, Carden, and Carden, the Office of Tax Appeals (OTA) ruled on the sale of partnership interests by nonresidents.[1] The individual

A creditor wishing to record a lien on a debtor’s personal property may generally file a Uniform Commercial Code (UCC) financing statement to gain priority

California enacted AB 1709, effective January 1, 2027, providing that “[a] covered platform shall not provide an addictive feature to a user who is under

Background: Another Limited Partners Case The year 2026 has displayed an unusual focus on the meaning of “limited partners.” First, in January, the 5th Circuit

In 2018, Ms. Boyajian signed a document purporting to revoke certain prior documents, including her 2006 will, yet without visiting violence upon the 2006 will.