Real estate leases are, by their nature, bets the parties are placing on what the future may hold. Both landlord interests and tenant interests try to hedge their bets by inserting clauses to produce ...

(1) a. Everything I don’t eat is food for the dog. b. All I don’t eat is food for the dog. These sentences appear very similar on the surface, but have very different meanings. (1a) means the speaker ...

Relative clauses are used to give additional information about a noun, such as a person, place or thing. Relative pronouns introduce a relative clause. They include who for people, that and which for ...

There’s something for nearly everyone in the U.S. Tax Court and the U.S. Court of Appeals for the Fifth Circuit opinions in Nelson v. Commissioner. 1 Most notably, the cases highlight a dispute over ...