Welcome to TaxBlawg, a blog resource from Chamberlain Hrdlicka for news and analysis of current legal issues facing tax practitioners. Although blawg.com identifies nearly 1,400 active “blawgs,” including 20+ blawgs related to taxation and estate planning, the needs of tax professionals have received surprisingly little attention.
Tax practitioners have previously lacked a dedicated resource to call their own. For those intrepid souls, we offer TaxBlawg, a forum of tax talk for tax pros.
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- Posts by Connor Schlacks
AssociateConnor Schlacks is an associate attorney in Houston's Tax Controversy group. He earned his Juris Doctor and LL.M. in Taxation from the University of Houston Law Center where he was a Senior Articles Editor at the Houston Law Review ...
On April 21, 2026, a divided panel of the Tenth Circuit issued the first appellate decision regarding the "relevance" threshold in the codified economic substance doctrine under Section 7701(o). In Liberty Global v. United States, the Court affirmed the U.S. District Court for the District of Colorado’s ruling that the codified economic substance doctrine was relevant to the transactions at issue (Project Soy) and that the transactions lack economic substance because they served no substantial nontax purpose despite the transactions complying with the mechanics of the ...