Blazier, Christensen, Browder & Virr, P.C.

12/01/2025

The 3rd Court of Appeals has upheld a jury’s $300,000 award of attorney’s fees to one of our construction clients.

Our partner, Justin M. Welch, successfully tried the case to the jury and handled the appellate briefing before the 3rd Court.

The case arose from our client’s remodel of a residence that was later sold. The buyers claimed the extent of the remodel had been misrepresented. The jury found that the buyers’ own pre-purchase inspection alerted them to any alleged deficiencies, ultimately awarding our client its full defense fees.

This outcome is a rare example of a prevailing defendant recovering attorney’s fees, which is only possible when the parties’ contract contains specific, carefully drafted language.

If you’d like to explore including this option in your own business agreements, please contact Mr. Welch.

Learn more about Justin M. Welch, our partner, and how we serve our clients here: https://www.blazierlaw.com/ or call us at 512-476-2622

11/26/2025

Happy Thanksgiving from BCBV!

We're giving our team a couple of days to enjoy turkey and family time! Our office will be closed on Thursday, November 27th, and Friday, November 28th.

We'll be back in the office and ready to assist you on Monday, December 1st.

We wish all of our clients, partners, and friends a safe, happy, and restful Thanksgiving holiday!

11/19/2025

Is a power of attorney exclusively for older individuals?

Turning 18 soon?

11/11/2025

11/10/2025

Construction litigation is not a DIY project!

Following a bench trial, our partner Justin M. Welch recovered $4,000 in damages and $27,000 in attorney’s fees for a construction client. Why were fees seven-times damages? The defendant represented himself. He filed suit to remove our client’s lien, which is a very technical procedure. Then, our client decided to countersue for the outstanding balance and to foreclose its lien; something it never would have done for such a small amount. The pro se defendant then refused our generous settlement offers. When rendering judgment, the judge told defendant he “was his own worst enemy,” and promptly awarded the entirety of the fees we sought.

The takeaway: In construction litigation, a good lawyer is almost always worth the fee.

Learn more about Justin M. Welch, our partner, and how we serve our clients here: https://www.blazierlaw.com/ or call us at 512-476-2622

09/26/2025

How apportionment rules impact multi-state S-Corps

Running an S-corporation in Texas has its benefits, including no state income tax. However, new rules come into play once your business starts earning revenue in other states.

-What is apportionment?
Apportionment is the method states use to divide a business’s income when it operates in more than one state. Most states use a formula based on sales, property, and payroll. This formula helps them figure out what share of your income belongs to their state. Texas S-corps don’t pay state income tax, but many other states do. If your company earns money or has workers or property in those states, you may owe income tax there, even though you’re based in Texas.

For example, let’s say your S-corp sells products in California. California will use its own apportionment formula to figure out how much income you earned there. If your business has inventory stored in California or employees working there, the state may claim a larger portion. Each state sets its own rules, so one state may rely mostly on sales while another may factor in payroll or property taxes too.

-What are the filing requirements for multi-state S-corps?
Once a state determines you owe tax there, you must file a tax return in that state, even if your main office is still in Texas. This is where things get more complex. You’ll need to track income and expenses by state and apply the correct apportionment formula. Some states use single-sales factor formulas, while others use three-factor formulas with equal or weighted values.

Also, even though S-corps are pass-through entities federally, many states treat them differently. Some tax the S-corp itself, while others tax the shareholders. If your shareholders live in Texas, they may not pay state tax on their share of income. If they live in another state, they may owe taxes there, even if the company is based in Texas.

Understanding apportionment rules can help your S-corp avoid penalties and make smarter expansion decisions. Staying on top of state-specific tax rules protects your profits and keeps your business compliant as it grows across state lines.



www.blazierlaw.com
512-467-2622

08/29/2025

Our office will be closed on Monday, September 1st, in observance of Labor Day. We wish you a safe and enjoyable holiday weekend, and we look forward to serving you when we return on Tuesday, September 2nd.

08/20/2025

What to consider when choosing someone for power of attorney?

Choosing someone to hold your power of attorney is a significant decision. This person will have the authority to make decisions on your behalf, so it’s important to carefully consider who you appoint. It is important to know some key factors to think about when making your choice.

-Trust and reliability
The most important trait to look for in someone holding your power of attorney is trust. You need someone who is reliable and will act in your best interests. The agent you choose will have control over important decisions, so they should be someone you trust to handle your affairs responsibly.

-Communication skills
Your agent will need to be able to communicate effectively with doctors, financial institutions, and other key figures. Consider whether the person you’re thinking of can explain your wishes clearly and handle situations where they may need to advocate for you. Poor communication could lead to mistakes or delays in making important decisions.

-Ability to handle pressure
Being a power of attorney means making decisions during stressful times, especially if you become incapacitated or are unable to make decisions for yourself. Ensure the person you appoint is calm under pressure and can make sound decisions in difficult circumstances. They should also be able to handle the responsibility without getting overwhelmed.

-Proximity and availability
It’s essential to choose someone who is reasonably close to you and available when necessary. If you’re appointing someone for healthcare decisions, for example, they may need to be nearby to make timely decisions. Availability is just as important for financial matters, as the person will need to stay on top of your accounts and finances.

-Familiarity with your wishes
Make sure the person you choose is familiar with your preferences and values. The power of attorney will often have to make decisions that align with your desires, especially when it comes to healthcare or end-of-life matters. Discuss your wishes in advance to ensure the agent understands what you want.

By carefully considering these factors, you can make an informed decision about who will best serve your needs and protect your interests when the time comes.

Learn more about us here: https://www.blazierlaw.com/

08/12/2025

We’re proud to receive reviews like these. Each of our attorneys is committed to providing the best possible service to every client. Learn more about how we serve our community here: https://www.blazierlaw.com/