Tax

  • July 02, 2026

    The Year Donald Trump Won Big At The High Court

    The Supreme Court's conservative supermajority and President Donald Trump largely aligned this year on issues of executive power, resulting in a series of decisions that significantly expanded presidential authority.

  • July 02, 2026

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.

  • July 02, 2026

    Calif. Lawmakers OK Extending Tax Credits For Job Creation

    California would extend by five years a tax credit program for businesses that agree to hire workers and invest in the state under budget-related legislation approved by state lawmakers and sent to Gov. Gavin Newsom.

  • July 02, 2026

    IRS Unveils Portal For Claiming Late-Filed COVID-Era Refunds

    The IRS quietly rolled out an online portal dedicated to individuals and businesses seeking to take advantage of the Federal Claims Court's decision allowing a California business owner to recover late-filed refunds for penalties and interest tied to the COVID-19 pandemic.

  • July 02, 2026

    Famed Chef Hit With $1M Judgment In Boston Tax Case

    A Massachusetts state court has ordered celebrity chef Barbara Lynch to pay nearly $1 million in back taxes and interest to the city of Boston, months after losing a bid to lift a default judgment in the case.

  • July 02, 2026

    Customs Adds 1.6M Phase 2 Imports To Tariff Refund System

    U.S. Customs and Border Protection received tariff refund requests covering another 1.6 million entries in a day's time after opening a second phase of eligibility for its system, according to a declaration filed with the U.S. Court of International Trade.

  • July 01, 2026

    Lululemon Targeted In New Shopper Tariff Refund Lawsuit

    Lululemon has been accused of boosting prices in response to the Trump administration's global tariffs then failing to refund customers when the U.S. Supreme Court invalidated the duties, becoming one of the latest household brand names to face such claims.

  • July 01, 2026

    3 NJ Bills On Data Center Regulation Sent To Governor

    The New Jersey Senate and the state's General Assembly recently passed three data center regulation bills that will be considered by Gov. Mikie Sherrill.

  • July 01, 2026

    Goldstein Calls Gov't's Attack On Text Messages 'Hypocrisy'

    Lawyers for convicted SCOTUSblog founder Thomas Goldstein have rejected prosecutors' claims that the famed U.S. Supreme Court lawyer may have deleted messages between himself and his poker backers, calling the government "hypocritical" after it had previously argued that Goldstein could authenticate the messages if he took the stand at trial.

  • July 01, 2026

    Aide To Ex-NYC Mayor Cites 'Glaring Holes' In Bribery Case

    An attorney for Frank Carone, the former chief of staff to former New York Mayor Eric Adams, on Wednesday said there are "glaring holes" in the indictment alleging Carone took bribes from a hotel owner in exchange for a multimillion-dollar migrant housing contract. 

  • July 01, 2026

    3rd Circ. Says Hidden Bank Accounts Count As Tax Evasion

    The Third Circuit found a Pennsylvania insurance business owner guilty of two counts of tax evasion, affirming Wednesday a lower court jury's conclusion that he willfully concealed a bank account on 2016 tax forms while the IRS was pursuing collection action against him.

  • July 01, 2026

    DOL Nears ESG Rule Rollback As White House Review Begins

    The U.S. Department of Labor is gearing up to repeal a Biden-era rule allowing retirement fiduciaries to consider issues like climate change and social justice when choosing investments, sending the proposed repeal to the White House for review.

  • July 01, 2026

    Pullman & Comley Escapes Challenge To Municipal Tax Work

    Pullman & Comley LLC has escaped claims that a Connecticut town illegally delegated its tax collection authority to it and one of its attorneys, with a judge agreeing to dissolve an order blocking a home sale and dismiss the action at the request of the parties.

  • July 01, 2026

    Medical Marijuana Cos. Seek To Back DOJ In DC Circ.

    Two medical marijuana companies are seeking to intervene in a pending legal challenge to a U.S. Department of Justice final rule loosening federal restrictions on state-sanctioned medical cannabis, saying they would be harmed by the rule's rescission.

  • July 01, 2026

    EU Court Backs Tax Break In German Fictitious Journey Case

    Germany cannot create a fictitious step in the journey of shipped goods and therefore deny a tax exemption to a chemical distribution firm because a transport document is missing, a European Union court said Wednesday.

  • June 30, 2026

    Calif. Will Lock In Biz Tax Credit Limit, Halve Min. Tax For LLCs

    California will expand its sales and use tax base to include prewritten software, make permanent its business tax credit limit and halve the $800 minimum tax for limited liability companies, under the last budget that Gov. Gavin Newsom signed as the state's chief executive.

  • June 30, 2026

    Mass. Board Won't Drop Home Value For Flooding Claim

    A two-family property in Massachusetts was correctly valued for tax purposes, the state Appellate Tax Board said in an opinion released Tuesday, rejecting the owner's argument that the land was prone to flooding and had no value.

  • June 30, 2026

    Income Taxes Drive Slight Boost In Asia-Pacific Tax Ratio

    Increases in income tax collection in the Asia-Pacific region helped drive a modest increase in the region's average ratio of tax to gross domestic product in 2024, the Organization for Economic Cooperation and Development said Tuesday, though it still sits well below the OECD average.

  • June 30, 2026

    Mass. Homeowner Proved Property Overvaluation, Board Says

    A Massachusetts property owner should have his home's value lowered after successfully proving it was overvalued by his town's board of assessors, the state Appellate Tax Board said in a ruling released Tuesday.

  • June 30, 2026

    Ex-Morgan Lewis Atty Not Restored Over 'Dishonest Conduct'

    A former Morgan Lewis attorney suspended for his handling of a tax case and making misrepresentations to disciplinary authorities investigating his conduct failed to prove he was morally qualified to return to the practice of law, the Pennsylvania Supreme Court agreed Tuesday.

  • June 30, 2026

    Mass. Board Drops Home Value Over Restrictions, Flood Zone

    A waterfront property in Massachusetts partially located in a resource conservation area and with land in a flood zone was overvalued for tax purposes, a state tax panel said in an opinion released Tuesday that lowered the valuation.

  • June 30, 2026

    Tax Court Withheld Evidence In Easement Row, 10th Circ. Told

    The U.S. Tax Court's improper withholding of an appraiser report as evidence resulted in a flawed opinion last year that substantially slashed the value of a North Carolina conservation easement donation by 94%, the partnership donor told the Tenth Circuit.

  • June 30, 2026

    Mass. Board Upholds $1.3M Home Valuation

    Two Massachusetts homeowners failed to prove their property had been overvalued and resulted in a tax assessment that was higher than it should have been, the state Appellate Tax Board ruled. 

  • June 30, 2026

    Mass. Justices OK $258K In Late Estate Tax Penalties, Interest

    Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.

  • June 30, 2026

    Customs Change Isn't Singling Out China, EU Official Says

    The abolition of a de minimis customs exemption and a new duty on low-value parcels entering the European Union, set to apply starting Wednesday, do not specifically target China, a senior European Commission official said.

Expert Analysis

  • AI-Generated Doc Ruling Guides Attys On Privilege Risks

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    A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.

  • The Law Firm Merger Diaries: Leadership Strategy After Day 1

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    For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.

  • Calif.'s Civility Push Shows Why Professionalism Is Vital

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    The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.

  • US-Ukraine Reconstruction Fund Tax Exemptions Uncertain

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    Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.

  • Series

    Trivia Competition Makes Me A Better Lawyer

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    Playing trivia taught me to quickly absorb information and recognize when I've learned what I'm expected to know, training me in the crucial skills needed to be a good attorney, and reminding me to be gracious in defeat, says Jonah Knobler at Patterson Belknap.

  • Series

    Law School's Missed Lessons: What Cross-Selling Truly Takes

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    Early-career attorneys may struggle to introduce clients to practitioners in other specialties, but cross-selling becomes easier once they know why it’s vital to their first years of practice, which mistakes to avoid and how to anticipate clients' needs, say attorneys at Moses & Singer.

  • How State FCA Activity May Affect Civil Fraud Enforcement

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    A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.

  • Series

    Judges On AI: Practical Use Cases In Chambers

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    U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.

  • Series

    Trail Running Makes Me A Better Lawyer

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    Navigating the muddy, root-filled path of trail marathons and ultramarathons provides fertile training ground for my high-stakes fractional general counsel work, teaching me to slow down my mind when the terrain shifts, sharpen my focus and trust my training, says Eric Proos at Next Era Legal.

  • What's At Stake In Possible Circuit Split On Medicaid Rule

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    A recent Eleventh Circuit decision, reviving Florida's lawsuit against a federal rule that reduces Medicaid funding based on agreements between hospitals, sets up a potential circuit split with the Fifth Circuit, with important ramifications for states looking to private administrators to run provider tax programs, say Liz Goodman, Karuna Seshasai and Rebecca Pitt at FTI Consulting.

  • Malpractice Claim Assignability Continues To Divide Courts

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    Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.

  • Where PCAOB Goes Next After A Year Of Uncertainty

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    The Public Company Accounting Oversight Board will likely bring fewer enforcement matters in 2026, reflecting a notable change in board priorities following the change in administrations, say Robert Cox and Nicole Byrd at Whiteford Taylor and Matthew Rogers at Bridgehaven Consulting.

  • Series

    Teaching Logic Makes Me A Better Lawyer

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    Teaching middle and high school students the skills to untangle complicated arguments and identify faulty reasoning has made me reacquaint myself with the defined structure of thought, reminding me why logic should remain foundational in the practice of law, says Tom Barrow at Woods Rogers.

  • Series

    Law School's Missed Lessons: Practicing Resilience

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    Resilience is a skill acquired through daily practices that focus on learning from missteps, recovering quickly without internalizing defeat and moving forward with intention, says Nicholas Meza at Quarles & Brady.

  • 5th Circ. Ruling Clarifies Tax Rules For Limited Partners

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    The Fifth Circuit’s Jan. 16 decision in Sirius Solutions v. Commissioner provides greater tax planning certainty by adopting a bright-line test for determining when partners in limited liability companies are exempt from self-employment tax, say attorneys at K&L Gates.

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