State & Local
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December 05, 2025
Best Use Of Macy's Property Is As Store, Minn. Court Says
The highest and best use for a Macy's property in Minnesota is its continued function as an anchor department store in a shopping mall, the state tax court said, declining to amend the valuations it previously found.
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December 04, 2025
NYU Tax Group Backs IRS In 1st Circ. Limited Partner Row
Partners who are active participants in a partnership's business despite their status as limited partners under state law are not exempt from the self-employment tax, New York University's tax law center told the First Circuit in support of the federal government.
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December 04, 2025
Ore. Waives High Court Response In Delta Intangible Tax Fight
The Oregon Department of Revenue will not respond to Delta Air Lines' petition to the U.S. Supreme Court challenging a state tax on its intangible property unless directed by the court, the department said in a filing.
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December 04, 2025
Ark. Revenues Through November Beat Forecast By $109M
Arkansas' net general fund revenue collection from July through November exceeded estimates by $109 million, according to the state Department of Finance and Administration.
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December 04, 2025
Mass. Revenue In November Beats Estimate By $188M
Massachusetts' general fund revenue collection from July through November outpaced estimates by $188 million, according to the state Department of Revenue.
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December 04, 2025
NH Receipts Through November Down $6M From Estimate
New Hampshire's total receipts from July through November underperformed estimates by $6 million, according to the state Department of Administrative Services.
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December 04, 2025
Colo. Gov. Urges Treasury To Not Suspend Direct File
The U.S. Treasury Department should rethink its decision to suspend Direct File, its free online tax preparation tool, Colorado Gov. Jared Polis said, calling it successful in simplifying filing and lowering costs for taxpayers.
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December 03, 2025
Mineral Rights At Former Mo. Gas Station Ruled Worthless
A convenience store company's interest in mineral rights it retained when it sold a gas station property are correctly valued at $0 and not taxable, the Missouri Court of Appeals ruled, upholding decisions of a trial court and the state's tax commission.
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December 03, 2025
Colo. Board Advances High-Earner Tax Ballot Measure
Colorado would boost income tax rates for high earners and lower them for others, raising as much as $4 billion annually, under a proposed ballot measure advanced Wednesday by a state board.
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December 03, 2025
Wisconsin Village Loses Bid to Block Oneida Land Trust
A federal court judge affirmed an Interior Department decision to place 500 acres of properties into a trust for the Oneida Nation, rejecting claims by a Wisconsin village that the transfers were based on a biased administrative process that wiped out its municipal authority.
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December 03, 2025
Mass. Justices Question Limits Of Estate Tax Penalties
A fine and interest assessment levied by Massachusetts' tax agency against an estate that filed its return seven years late is excessive and unconstitutional, the estate told the state's high court Wednesday, adding that it resulted in a penalty that was higher than the underlying tax.
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December 03, 2025
Boston Celeb Chef Facing Default In City's $1.7M Tax Case
Celebrity chef Barbara Lynch failed to line up new counsel or respond to an amended complaint the city of Boston brought against her in state court over an unpaid $1.7 million tax bill for her now-shuttered restaurants, the city has argued, asking that she be found in default.
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December 03, 2025
Ore. Homeowner Can't Appeal Home's Value, Court Says
An Oregon homeowner cannot appeal the real market values of his home because the difference between the homeowner's and the assessor's valuations failed to meet the statutory requirement for an appeal, the Oregon Tax Court ruled.
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December 03, 2025
Oil Co. Can't Claim Sales Tax Exemption, Wyo. Justices Say
A Wyoming oil and gas producer is not entitled to a refund for the sales tax paid on its electricity purchases because its movement of fluids does not constitute the company being engaged in the transportation business, the state Supreme Court ruled.
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December 03, 2025
Iowa Total Receipts Through November Down $571M
Iowa's general fund revenue from July through November underperformed estimates by $571 million, according to the state Department of Management.
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December 03, 2025
Mo. Revenues Through November Rise $209M From Last Year
Missouri's general revenue fund collection from July through November beat the same period last fiscal year by $209 million, according to the state Department of Revenue.
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December 02, 2025
T-Mobile, AT&T Affiliates Beat Mo. City Telecom License Taxes
A Missouri city failed to notify affiliates of T-Mobile, AT&T and other telecom companies of revised assessments for delinquent business license taxes before filing collection suits, a state appeals court ruled Tuesday, affirming a lower court judgment dismissing the city's actions.
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December 02, 2025
NJ Explains State Tax Effects Of Federal Changes
New Jersey's tax agency issued guidance to explain how businesses should reconcile timing differences between new federal rules and the state's method for deducting research expenditures, and to clarify that federal deductions for tips and overtime don't apply for state tax purposes.
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December 02, 2025
Okla. Urges Justices To Turn Down Tribal Tax Case
The Oklahoma Supreme Court properly ruled that a member of the Muscogee (Creek) Nation owes Oklahoma income tax, the state's tax commission told the U.S. Supreme Court on Tuesday, urging the court to deny the member's petition for review.
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December 02, 2025
Texas Revenue Through Nov. Rises 1.1% From Last Year
Texas general fund revenue from September through November exceeded last year's total for the same period by 1.1%, according to the state comptroller's office.
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December 02, 2025
W.Va. Revenue Tops Estimate By $131M Through November
West Virginia's general fund revenue collection from July through November outpaced an estimate by $131 million, according to the state's Department of Revenue.
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December 02, 2025
NY Child Care Property Tax Abatement Boost Sent To Hochul
New York state would increase a property tax abatement for eligible child care centers in New York City under a bill sent to Gov. Kathy Hochul.
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December 01, 2025
Mich. County's Tax Sale Violates Constitution, Justices Told
A Michigan county violated the takings clause of the U.S. Constitution when it took title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the homeowner's estate told the U.S. Supreme Court on Monday.
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December 01, 2025
Prof Asks NY Panel To Negate Tax On Conn. Remote Work
A two-decade-old precedent upholding New York state's taxation of a professor's work at home in Connecticut doesn't justify New York's taxing of his remote work during the COVID-19 pandemic, he told a state appeals court Monday.
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December 01, 2025
Calif. EBay Seller Owes Additional Income Tax, OTA Says
A California eBay seller is liable for additional income tax based on a federal adjustment to his annual gross income, after failing to prove some deductions to his assessment were warranted, the state Office of Tax Appeals said in a ruling released Monday.
Expert Analysis
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.
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One Singular, Sensible Rate: SALT In Review
From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How AI May Reshape The Future Of Adjudication
As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.
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When Legal Advocacy Crosses The Line Into Incivility
As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.
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Del. Corporate Law Rework May Not Stem M&A Challenges
While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.
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Getting One Right: SALT In Review
From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Become Change Agents For Racial Equity
As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.
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Adapting To Private Practice: From US Attorney To BigLaw
When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.
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The Ins And Outs Of Consensual Judicial References
As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.