FROM THE EDITOR

By MICHELLE HOOGENDAM CASH Pemberton Legal Search

Passing the Red Pen

Each May, at the final meeting of The Houston Lawyer editorial board, the outgoing editor-in-chief passes down the ceremonial red Sharpie to the incoming editor. As I was handed the red pen, I thought of past editors, who have led the publication with high standards, creativity, and diplomacy. As evidence of their success, congratulations are due to last year’s editor-in-chief, Brad Allen, managing editor Tara Shockley, and the entire editorial board for receiving the State Bar of Texas’ award for best legal newsletter. Congratulations also to board member Ann Ziegler and her co-authors from Hughes Watters Askanase, who received the award for best series for their articles on recent bankruptcy developments.
With HBA President Glenn Ballard leading the way, we have set a high bar for this year as well. Of the six issues that we publish, four will have a special focus. The current issue, with its focus on tax and school finance matters, is the first. The November/December issue will focus on Intellectual Property and Litigation matters, and our March/April publication will address In-House Practice and Diversity. In May/June, The Houston Lawyer will focus on Volunteerism, which is a fitting way to close The Year of the Volunteer. We always are interested in article proposals and submissions for special or general issues and welcome your input.
The current issue focuses on taxation and school finance matters. Ed Junell has written “The Eyes of Taxes are Upon You,” a comprehensive article on the recent Texas school finance and franchise tax legislation, which will impact many law firms and corporations. David Thompson has contributed “A First Step Toward a Constitutional School Finance System,” which addresses the impact of recent Texas legislation on school financing, including local school property tax reductions, as well as changes to public school operations. William Grimsinger’s “Recent Federal Tax Developments” provides an update on recent federal income tax issues. The final tax article is Mark Martin’s “International Transfer Pricing,” which comprehensively sum-marizes the tax issues involved in cross-border transactions.
Also included in this issue is “In Over Your Head: Drowning in Liability,” by Konor Cormier. Drowning is the leading cause of accidental death for children under the age of 5 and the second leading accidental cause of death for children under 14. This timely article addresses the legal and practical obligations faced by the owners of swimming pools and other water-related facilities.
According to Vince Lombardi, “The achievements of an organization are the results of the combined effort of each individual.” The publication of this magazine certainly involves significant individual effort from the associate editors, the editorial board, HBA staff, and HBA members. With new red Sharpie in hand, I look forward to working with all of you this year.

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