Modrall Sperling | USA | 10 Sep 2018
We all understand the definition of “net mineral acre.” It is derived by multiplying a fractional interest in minerals by the acreage over which the…
Modrall Sperling | USA | 20 Aug 2018
One of the major changes in the tax law enacted last December in the Tax Cuts and Jobs Act (“TCJA”) was the creation of a new deduction for “qualified…
Modrall Sperling | USA | 8 Aug 2018
One of the major changes in the tax law enacted last December in the Tax Cuts and Jobs Act (TCJA) was the creation of a new deduction for “qualified…
Modrall Sperling | USA | 31 Jul 2018
The Tax Cuts and Jobs Act made major changes to the laws on business deductions for entertainment and meals, and these new rules will have some impact…
Modrall Sperling | USA | 26 Jul 2018
This is a summary guide to some aspects of construction law in New Mexico that are important for out-of-state individuals or corporations to keep in…
Modrall Sperling | USA | 20 Jul 2018
On Sept. 28, 2018, the IRS will be closing its 2014 Offshore Voluntary Disclosure Program (OVDP), a program that assists taxpayers who failed to…
Modrall Sperling | USA | 12 Jul 2018
As Chief Justice Roberts put it in his concurring opinion in Upper Skagit Indian Tribe v. Lundgren, “There should be a means of resolving a mundane…
Modrall Sperling | USA | 4 Jul 2018
The Supreme Court recently denied a petition to review the Tenth Circuit’s opinion in Public Service Company of New Mexico v. Barboan. The Tenth…
Modrall Sperling | USA | 3 Jul 2018
As Chief Justice Roberts put it in his concurring opinion in Upper Skagit Indian Tribe v. Lundgren, “There should be a means of resolving a mundane…
Modrall Sperling | USA | 1 Jun 2018
The Dakota Access Pipeline litigation was originally brought by the Standing Rock Sioux Tribe in 2016, quickly joined by the Cheyenne River Sioux…