Feature

Top 5 Federal Tax Cases Of 2018: Midyear Report

Law360, Los Angeles (July 2, 2018, 5:12 PM EDT) -- In the first half of 2018, the U.S. Supreme Court narrowed a tax obstruction statute and addressed the taxation of railroad company stock options, while circuit courts considered the right to be heard by the Internal Revenue Service Appeals Office and the substance-over-form doctrine.

Here, Law360 examines five of the most important tax cases from the first half of 2018.

Marinello v. U.S.

The nation’s top court in March invalidated a catchall provision of the tax code known as the omnibus clause, which criminalizes “corrupt or forcible interference” with the administration of tax laws.

In a 7-2 opinion written by Justice Stephen Breyer,...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Beta
Ask a question!