Tuesday, June 10, 2008

Law Firm Clients Benefit From Technology

Until a few years ago, I didn't have a cell phone because my early experiences with cell phones were terrible. Spending hours every month dissecting my mobile phone bills and changing my rate plan was an exercise in anger management. I never knew whether my bill was going to be eighty dollars or three hundred dollars. I was disgusted, so I stopped using a mobile phone. My clients were disgusted. They offered to buy one for me. I declined; however, I finally relented when I thought I might lose clients. My new wireless rate plan was good. My clients were happy. Fast forward to today. Now, I not only have a cell phone, I also have a pocket PC that is connected to the office servers. I have a laptop with mobile high-speed internet connectivity. I have web-based server email, mobile and home VPN, Gmail, eFax, .pdf client files on the server, and the list goes on. All of this means that I can do legal work anywhere and at any time, and faster than ever before. Technology allows me to pack substantial amounts of work into each billed hour. Technology also allows me to work after hours and on weekends, which often does not get billed.

Score one for the clients!

Andrew Jones

(214) 979-0101

ajones@tiptonjoneslaw.com

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Tuesday, June 3, 2008

Simplified Probate in Texas

With simplified techniques allowed by Texas law, taking care of probate issues of a loved one’s estate can be relatively quick, easy, and inexpensive. This is true whether or not the deceased died with a will.

Generally, probate is the process of gathering assets of someone who has died, paying their debts, and distributing the assets to the heirs. If the deceased left a residence or other land including any oil and gas interests, it will almost certainly be necessary to do some kind of probate procedure to clear title to these properties. It may also be necessary to obtain a court's authority to act for the deceased and distribute assets of the estate. Almost universally, it is simpler and less expensive to take care of probate issues sooner rather than later.

A significant benefit in Texas is that often abbreviated procedures may be used, limiting probate within the court to as little as 3-6 weeks, and avoiding excessive cost and paperwork. The method which is most prudent depends on whether or not a Will was used and the size and complexity of the estate, as well as other factors. The attorneys at Tipton Jones handle these simplified methods very often, and have worked hard to devise systems to minimize the cost and time required. Because of this, we generally handle these matter on a flat fee basis (in the $2,000 range in an ordinary case), and the procedure is most often complete in around six weeks, depending on the courts’ schedules.

The Tipton Jones attorneys who practice in this area can quickly advise you on whether any probate procedure at all might be necessary and, if so, the applicable shortcuts that may be helpful.

Paul Tipton

(214) 890-0991

ptipton@tiptonjoneslaw.com

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Thursday, May 8, 2008

BEYOND BRIEFS: Part Three

If you’re ready to dive into the world of writing fiction -- I mean commercial fiction; I’ve seen many a brief that might also qualify -- a basic decision you’ve got to make at the start is the genre in which you’re writing. Genre simply defines the type of book you’ve written. It’s important because knowing the genre sets the tone for the reader. Mentally, a reader approaches a thriller differently than a romance. From a publisher’s standpoint, it has an even bigger meaning: It determines on which shelf the book will go at the bookstore. It can even drive the publisher’s decision whether to acquire a new novel in the first place, and it certainly is important in helping you target which publishers to submit to.

Genres generally break down this way:

· Commercial fiction: Basically a broad catch-all for fiction that doesn’t fit neatly into other genres, but books for which there is a wide readership potential. Think Dan Brown’s The Da Vinci Code.

· Crime fiction: Stories that revolve around the crime—caper stories, for example—and are often noirish or written from the viewpoint of the criminal. Think Elmore Leonard.

· Detective fiction: Once considered a sub-genre of mystery, this features private or police detective procedurals. Think Ed McBain, James Lee Burke, Robert Crais, Robert Parker.

· Fantasy: Usually involving the same types of elements as found in old legends and folk tales, often with past or future otherworldly settings. Think Lord of the Rings. Again, I sometimes think of briefs I have read.

· Horror: A combination of fantasy and terror, usually fast-paced and often invoking the use of the supernatural. Think Stephen King, Dean Koontz.

· Literary fiction: Can fit in any or all genres, but features the written word as art. Think Joyce Carol Oates, Ayn Rand.

· Mainstream: Another catch-all, novels that don’t fit other genres but which don’t have the same wide commercial appeal as those that would fall into the commercial category. Think Alice Sebold, Wally Lamb.

· Mystery: Mystery doesn’t really have a hard and fast definition. It’s the term that used to be applied to detective stories, but now seems to have a broader definition. At its most basic, it involves the solving of a crime by uncovering clues, ultimately leading to the unknown criminal. There are cozies, which usually involve an amateur sleuth and are somewhat milder in tone, language, and action, and hard-boiled, which usually involve a private eye or police detective and which tend to be more graphic in terms of violence, sex, and language. Think Sue Grafton, Agatha Christie, Mary Higgins Clark.

· Romance: Love stories, often formulaic, that can take on a number of sub-genres: historical romance, time travel romance, romantic suspense, Victorian romance, etc. Think Nora Roberts, Johanna Lindsey.

· Science fiction: This involves fiction arising out of the use of science or technology, often set in the future. Think Michael Crichton.

· Suspense: This crosses a broad range of genres, but always involves creating and maintaining suspense. Think Alfred Hitchcock.

· Thriller: Sometimes viewed as a sub-category of mystery or a hybrid of suspense, thrillers often involve a hunt or chase, usually with the protagonist or someone close to the protagonist placed in jeopardy. They can involve espionage, international intrigue, the medical or legal fields—or just about any other. The idea is that, where the mystery creates uncertainly and suspense, the thriller creates…well, thrills. Think Thomas Harris (Silence of the Lambs), James Patterson, John Grisham.

· Western: Tales of the old west, usually post-Civil War, and extending even into the early 1900s. Think Louis L’Amour, Zane Grey, Elmer Kelton.

· Women’s Fiction: A broad catch-all for books that largely appeal to women readers, but don’t fit into the romance category. They often feature strong female characters and are often told from a female point of view. Think Danielle Steele, Nicholas Sparks.


Mike Farris

(214) 979-0100

mfarris@tiptonjoneslaw.com

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Monday, May 5, 2008

Texas Comptroller Extends Franchise Tax Deadline to June 16th

“Taxes: Of life’s two certainties, the only one for which you can get an automatic extension.” – Author Unknown.

Texas businesses were granted a reprieve from confusion. Comptroller Susan Combs extended the deadline for Texas businesses to file franchise taxes from May 15th to June 16th. Ms. Combs cited overwhelming tax payer confusion over the new franchise tax laws as her reason for the 30 day extension. “We want to make sure businesses and tax practitioners have adequate time to make sure they’re complying with the revised franchise tax,” Ms. Combs explained. “Because they’re dealing with new calculations and enhanced technology for filing reports, the one month penalty waiver will help taxpayers accurately complete their returns…”

The Dallas Morning News reported that an estimated 900,000 businesses are subject to the state tax, but that only 300,000 are actually expected to pay due to an exemption for businesses with less than $300,000 in annual gross revenue or total tax liability of less than $1,000. The new franchise tax is expected to generate $6 billion a year for Texas coffers.

How does the new franchise tax affect your business?


Adam W. Vanek

(214) 890-0991

avanek@tiptonjoneslaw.com

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Tuesday, April 29, 2008

Legal Gaming is Coming to Texas: Part II

“We know we’re losing that business every August by the lines of cars heading to Texas. We’re losing that tax revenue and watching Oklahoma businesses suffer at the same time. It makes more sense to keep those dollars here in our own state. It’s going to help our citizens, our businesses, and eventually help those businesses grow.” – Oklahoma State Senator Johnnie Crutchfield speaking about the Texas Sales Tax Holiday.

This blog is not a social commentary regarding the morality of legal gambling, but rather its inevitability.

As I noted last week, in 2009 the Texas Legislature will reconvene. High on the Capitol’s priority list is whether or not to legalize gaming. Last week I discussed the natural progression of how states legislate legal gaming: pari-mutuel betting such as dog tracks and horse tracks, state or multi-state lottery, video slot and bingo machines, and finally table games. This week, I want to give you a 2009 preview of the 3 most common arguments in favor of legalizing gaming in Texas: taxes, jobs and economic necessity for horse and dog track industry.

Tax Revenue: As Senator Crutchfield talks about the “line of cars heading to Texas” during the once a year Texas Sales Tax Holiday, some Texas representatives are crying foul as the lines of chartered buses migrate each day from Texas to Oklahoma casinos. Former gubernatorial candidate and famed plain talker, Kinky Friedman, commented on the intense competition between Oklahoma and Louisiana, "It's crazy to have Louisiana gamblers mad at Oklahoma for taking away their Texans." Some of the more realistic figures estimate that Texas will realize nearly $6 billion in direct gaming tax revenue annually. The proponents of legal gambling will argue that this new found money will fund Texas education, health care for children and maybe even put an end to new toll roads, as a lagniappe. But tax revenue is not the only reason, the Legislature will legalize gambling.

Job Creation: The second argument gambling proponents will make is that of job creation. It is true that legal gambling will create jobs, a lot of jobs. First, construction jobs and second, the jobs directly related to the gaming itself. And then there are those jobs that benefit from legal gambling indirectly, such as the hospitality industry, hotels, restaurants and travel. Metropolitan convention and tourism bureaus all across Texas are especially interested in legalizing gambling as a competitive advantage against competing cities such as Chicago, Atlanta and Orlando. If you then include the tax revenue generated from hotel room taxes or rental car taxes, the trickle down economics is compounded.

Economic Necessity: The third argument gaming proponents will cite is the need for legal gaming to save the Texas horse track industry. Despite hosting the Breeder’s Cup in 2004, the operator of Lone Star Park at Grand Prairie is now in dire financial straits. 2008 saw the smallest opening day attendance since the Lone Star Park was first opened in 1997. Magna Entertainment Corp., the operator of Lone Star Park announced that it is considering liquidating it’s assets to fend off creditors. While Magna does not own Lone Star Park, the City of Grand Prairie actually owns the track and leases it back to Magna, it does own significant acreage surrounding the horse track. According to the Dallas Business Journal, Magna Entertainment reported a $113.8 million net loss in 2007, bringing its total debt to $510 million. However, Magna has made it clear that it is hoping that Texas will legalize video slot machines and soon. As reported in the Austin American-Statesman, Reggie Bashur, spokesperson for the horse track industry, describes the need for legal gaming as a necessity for horse racing’s economic viability. "It's not gaming for the sake of gaming. It's gaming for the survival of the horse community as well as the track industry." The horse track industry has captured the attention of the Texas Legislature. In 2007, State Representative Jose Menendez, (D) San Antonio, filed a bill that would allow poker tables at specifically racetracks.

Eventually, the Texas Legislature will declare it’s time for Texas to get off the bench and get into the game. And of course, the House will want its cut.

Adam W. Vanek

(214) 890-0991

avanek@tiptonjoneslaw.com

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Friday, April 25, 2008

OF SUGAR CANE AND QUEENS: Sovereignty in the Sandwich Islands: Part Two

I’ve heard from several folks in response to my last entry wanting to know just what in the heck that Hawaiian sovereignty stuff is all about, and what on earth would make President Clinton sign something called The Apology Bill. Well, to paraphrase Keanu Reeves in Bill and Ted’s Excellent Adventure, “Something is afoot in the Sandwich Islands.” (The movie line is actually “Something is afoot at the Circle K.”) You only have to read cases like Office of Hawaiian Affairs v. Housing and Community Development Corporation of Hawaii, 177 P.3rd 884 (HI 2008) and Rice v. Cayetano, 528 U.S. 495 (2000), and study the history and debate over “The Native Hawaiian Government Reorganization Act of 2007,” also known as the Akaka Bill (after its sponsor, Hawaii Senator Daniel Akaka) currently pending in the United States Congress, to know that.

And not only is something afoot today, it has its origins in history. So some with me now as we step into Mr. Peabody’s Wayback Machine and set it for Hawaii. (Is the reference to the world famous Sherman and Mr. Peabody from The Rocky and Bullwinkle Show too obscure? Or am I just showing my age?)

Believe it or not, Hawaii was once a royal kingdom, governed by a monarchy. The islands were divided into separate kingdoms, and the notion of private land ownership was an alien concept. Instead of “owning” the land, the people were essentially trustees of the land, administering it on behalf of the gods. It really wasn’t until the advent of the haoles, the white interlopers I mentioned before, that land ownership crept into the culture.

As an aside, haole comes from the Hawaiian words ha, which means breath, and ‘ole, which means without, so the literal translation is “without breath” or “breathless.” One etymologist says it’s a reference to the fact that when the white people in Hawaii said their prayers, they didn’t breathe three times as the ancient Hawaiians customarily did. Another story, though, says that the Hawaiians found it hard to believe that people could be that pale and actually be alive, or draw breath. Whatever its origin, though, it’s rarely used fondly. According to Wikipedia (so take it for what it’s worth), a tradition began in Hawaii’s public schools in 1950s of calling the last day of school before the summer break “Kill Haole Day,” when native Hawaiian children would harass and sometimes assault white children. An article in the Honolulu Star Bulletin published on March 24, 1999, bore this headline: “’Kill Haole Day’ linked to hate-crime bill.”

Nope, rarely used fondly.

Now where were we? Oh, yeah, no private ownership of land. At last not officially, but the haoles were already gobbling up real estate wherever and however they could. In 1839, King Kamehameha III issued a Declaration of Rights that said that property couldn’t be taken “except by express provision of law.” Sounds good, as far as it goes. But hard on the heels of that, the King also granted the first constitution to Hawaii, which changed the nation’s absolute monarchy to a constitutional monarchy. The constitution set up a bicameral legislature and a supreme court.

It also did something that was the first real crack in the dam: it declared that, even though all land belonged to the King, it was not the King’s private property. Instead, the common people also had some claim to ownership, even though they still couldn’t acquire absolute ownership. In 1845, a Land Commission was established to investigate claims to private ownership of land that were being made by some folks, particularly haoles. The Land Commission recommended to King Kamehameha III a system of land distribution, under which the King would retain his private lands, but the remaining land would be divided equally into thirds among the Hawaiian government, the chiefs (the ali’i) and the tenants or common people.

Three years later, after much debate over this recommendation, came what’s known as The Great Mahele, or the Great Division. It began in January of 1848, but it wasn’t the equitable 1/3-1/3-1/3 originally recommended. Instead, the King ended up holding almost 2.5 million acres (roughly 60%) (it’s good to be king) and the chiefs got about 1.5 million acres. The King then divided his share into two parts, setting aside 1.5 million acres as government lands and keeping 1 million acres as “crown lands.” So the ultimate result was 1.5 million to the chiefs, 1.5 million to the government, 1 million for the king and, -- you do the math -- the good old common folks got screwed, ending up with about 28,600 acres.

And here’s where it gets interesting: an 1846 law had authorized the sale of government lands, and a second law in 1850 authorized any resident of Hawaii to own and convey land, citizen or not. By 1864, Westerners had bought over 320,000 acres of government lands. According to the Native Hawaiian Handbook (University of Hawaii Press 1991), edited by Melody Kapilialoha MacKenzie, by 1890, “Of a total population near 90,000, fewer than 5,000 actually owned land. Hawaiians, if they had any lands, owned small acreages. Consequently, for every four acres belonging to private owners, three were held by Westerners. The relatively small number of Westerners owned over a million acres.”

And something was afoot at the Circle K. Stay tuned for part three.

Mike Farris

(214) 979-0100

mfarris@tiptonjoneslaw.com

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Wednesday, April 23, 2008

Get Ready… Legal Gaming is Coming to Texas

“Anytime you open the door to any form of legal gambling, entrepreneurs are going to ram it open and run through.” - Nelson Rose, Law Professor, Whittier Law School.

Legal gaming is coming to Texas. The question in everyone’s mind is when? In 2009, the Texas Legislature reconvenes and will have several video gaming bills waiting for them in committee. Each bill will have its own version of how and where to legalize gaming. First, the Texas Legislature will authorize video gaming machines: video 8-Liners or slot machines, video poker, and video bingo. The proposed legislative bills will restrict these gaming machines to horse tracks and dog tracks, “off-shore casinos”, such as riverboats, and Native American reservations primarily located in West Texas. Eventually table games will be allowed and maybe even full-fledged casinos, but that won’t be for some time.

The best way to predict the future legislative course of legal gaming in Texas is to look at what is going on in other states. For example, in 2007, the Indiana legislature authorized legal gaming at horse tracks. Indiana has only 2 horse tracks, Hoosier Park approximately 40 miles north of Indianapolis and Indianapolis Downs Park approximately 30 miles southeast of Indianapolis. Each track must pay an initial license fee of $250 million, provide $100 million or more in additional construction or capital improvements, and the new slot machine facilities must connect to the racetrack facilities. Indiana is expected to generate close to $500 million in annual revenue within the first 5 years, exclusive of the licensing fee. Indiana will also require an annual $100 license fee for each video gaming machine in use. In a cash strapped state, such as Texas, the Legislature cannot afford to ignore those numbers.

Akin to the 1991 campaign establishing the Texas Lottery, gaming proponents will declare that the tax revenue generated from legal gaming will fund public education. And, just like the Texas Lottery, the proceeds will actually be deferred to the State’s general fund. It will be up to the Texas Legislature to actually determine how much is allotted to education. By 2006, the State of Texas received more than $3.7 billion in lottery ticket sales and only allocated $1 billion to public education.

Opponents to legal gaming will declare the need to protect the moral fabric of Texans. However, a closer examination of such opponents will reveal that casinos located in neighboring states, such as the Oklahoma Chickasaw Nation, are some of the largest campaign contributors to Texas politicians. Oklahoma and Louisiana casinos have good cause to play a major role in Texas politics. Texans make up approximately 80% of Choctaw Casino’s revenue. Similarly, shortly after Texas legalized pari-mutuel betting at horse tracks in 1987, Louisiana Downs, located in the border city of Shreveport, declared bankruptcy. Once gaming is made legal in Texas, there will be no need for Dallasites to drive 100 miles to visit the $60 million plus Winstar Casino in Durant, Oklahoma when they can visit Texas Lone Star Park in neighboring Grand Prairie. And that’s the idea.

One thing is for certain, legal gaming is coming to Texas and soon. Whether a new gambling law will pass in 2009 or 2011 is up for grabs. What is not in dispute is that Texans bet millions of dollars annually in Oklahoma, Louisiana and New Mexico. The Texas Legislature will eventually stop this mass exodus of untapped tax revenue in the name of education, our children and all that is good. For those who have doubts, just follow the money.

Adam W. Vanek

(214) 890-0991

avanek@tiptonjoneslaw.com

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