The justices’ level of engagement at oral argument can provide a crucial window into their thinking on an issue, but interpreting what that might mean for how they’ll rule is an elusive art. Here, Law360 looks at the sessions in which each justice engaged the most.
The Electronic Privacy Information Center has struck back at IRS contentions that the advocacy group needs President Donald Trump’s consent for his tax returns to be released, instead telling a D.C. federal judge that its request invokes a different section of law to “correct a misstatement of fact,” regardless of taxpayer consent.
A group of Chicago-area store owners filed a lawsuit Tuesday in Cook County Court seeking to halt the enactment of a penny-an-ounce county tax on soda pop, arguing it will negatively impact their sales.
In Neil Gorsuch, Clarence Thomas seems to have found a U.S. Supreme Court justice after his own heart. The court’s newest member and its most silent one cast identical votes in case after case this year, at times taking positions deemed more conservative than those of their fellow Republican appointees on the court.
U.S. Department of Justice lawyers representing President Donald Trump said in a court filing Monday that a lawsuit challenging Trump’s executive order to repeal two federal regulations for each new one is premature since it has not yet caused injury to any parties.
The billions of dollars in tax cuts in the U.S. Senate's now-delayed first attempt at repealing the Affordable Care Act will likely not spur broader economic growth if enacted, experts say, but they might encourage investors to cash in on stocks and other capital gains.
Members of the New York state GOP congressional delegation spoke out Tuesday against the Trump administration’s proposed revocation of a century-old federal tax deduction for state and local taxes that they say would create double taxation.
“Concurring opinion” can feel like a misnomer when a justice departs from — or downright slams — the reasoning of the majority. Here are the opinions from the latest U.S. Supreme Court term in which the biggest divisions bore the label of agreement.
While there were fewer dissents coming from the U.S. Supreme Court during its October 2016 term than in years past, justices still managed to come up with creative disses and blistering attacks when they were on the losing side. Here, Law360 highlights the term’s top dissents.
A Costco Wholesale Corp. shopper hit the retailer with a putative class action in New York federal court on Monday, claiming it owes tens of millions of dollars for violating Empire State tax laws when it charged consumers sales tax for discounted items based on their full price.
Domestic partnerships are not enough for same-sex couples to claim estate tax exemptions in New Jersey, according to rulings that could go to the state’s high court on a question of marriage treatment and a gay couple’s belief that a “civil union” wouldn't cut it.
California air regulators can't downplay the potentially sweeping changes to state tax law unleashed by an appellate court's endorsement of the state's greenhouse gas cap-and-trade program and the auction of emissions allowances underpinning it, the program's challengers told the California Supreme Court on Monday.
A Seventh Circuit panel knocked down an IRS appeal from U.S. Tax Court on Monday, agreeing that a taxpayer “was never in actual or constructive receipt” of retirement fund money he tried to use to purchase stock.
The U.S. Securities and Exchange Commission and the estate of late business tycoon Charles Wyly Jr. shot off opposing briefs in the Second Circuit last week over whether the agency’s claims for disgorgement survive Wyly’s death or whether the U.S. Supreme Court’s recent Kokesh ruling puts his estate off the hook.
Republican leaders on Tuesday canceled plans to vote this week on legislation to dismantle much of the Affordable Care Act, bowing to diminished support after a damaging government report on the bill's impact.
The U.S. Supreme Court on Tuesday agreed to hear a criminally convicted tax dodger’s challenge to the Internal Revenue Code’s “omnibus clause,” which makes obstruction of the code’s enforcement a criminal offense.
The government of Puerto Rico and its federally appointed oversight board is defending a proposal to appoint independent agents to resolve competing claims over the territory’s sales tax revenues, saying in a Saturday court filing that objecting groups of creditors overlook the board’s neutrality and legal authority.
Despite a contentious confirmation hearing for Justice Neil Gorsuch, the U.S. Supreme Court term itself was mellow this year, with more unanimous cases and fewer controversial decisions. Still, there were a handful of business rulings that packed a punch.
One firm went undefeated at the U.S. Supreme Court this term. Another built on last year’s winning streak. And some high court powerhouses took their lumps. Here, Law360 breaks down how the firms most frequently seen at oral arguments performed this term.
Intellectual property cases took four of the top 10 spots on Law360's ranking of the U.S. Supreme Court cases that attracted the most amicus briefs this term, as disputes involving issues like patent exhaustion and offensive trademarks each generated dozens of amicus filings.
Thanks to a California appellate court's recent decision in California Chamber of Commerce v. State Air Resources Board, the future of California’s cap-and-trade program looks a little brighter. The opinion provides at least temporary stability to a key portion of the California Global Warming Solutions Act of 2006, say Robert Hines and Ashley Breakfield of Farella Braun & Martel LLP.
Much of the mass media coverage of the American Health Care Act recently passed by the U.S. House of Representatives has focused on the same few aspects of the bill. Dennis Alessi of Mandelbaum Salsburg PC discusses several provisions that have not been reported as widely — but which are of significant importance — and the expected impact of the bill.
While Republican leadership succeeded in securing 217 votes on Thursday to pass health care reform legislation in the House, standing in their way this past month has been a formidable obstacle: a rule devised by the late Sen. Robert C. Byrd as a feature of the budget reconciliation process, say attorneys with Steptoe & Johnson LLP.
Though the future of the bilateral income tax treaty between the United States and Chile remains in limbo largely due to Sen. Rand Paul’s objections, another issue taking time and attention away from ratifying such treaties is the debate in the U.S. over comprehensive tax reform, say Brandon Roman and Eugenia Mize of Squire Patton Boggs LLP.
The U.S. Supreme Court's opinion Monday in Bank of America v. City of Miami conceivably established a right for cities to prospectively sue lenders, builders, developers and others in the industry. That power is — at least potentially — enormous, say Philip Stein and James Ward of Bilzin Sumberg Baena Price & Axelrod LLP.
Scams resulting in access to confidential information are probably a lawyer’s greatest technology and cybersecurity risk. But hackers are more likely to gain access to a lawyer’s computer systems through human error, usually responding to a scam, than a brute force attack, says J. S. Christie Jr. of Bradley Arant Boult Cummings LLP.
In part 3 of this series, Justin Tschoepe and William Wood of Norton Rose Fulbright discuss disputes brought on behalf of the U.S. government under the federal False Claims Act and suits against foreign sovereigns related to the scaling back of state benefits for renewable energy companies.
Several recent developments in all three branches of the federal government suggest that there may be a significant curtailing of regulatory authority. While tax guidance is unlikely to be the primary target, this broad push for regulatory reform could nonetheless have a significant impact on IRS regulations, say attorneys with Steptoe & Johnson LLP.
A wide variety of disputes has arisen relating to state laws and local municipal ordinances as they apply to the building and operation of renewable energy projects and the provision of renewable energy. Part 2 of this series summarizes some of the most common types of disputes in the renewable energy industry involving these state and local issues, say Justin Tschoepe and William Wood of Norton Rose Fulbright.
Many law firms use public-facing websites for business development and to streamline operational processes. While these sites are great for maximizing information-sharing, they could unknowingly be an unlocked gateway into a firm’s most confidential data, says Jeff Schilling of Armor Defense Inc.