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Tax
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November 24, 2025
Mich. Justices To Weigh Burden Of Proof In Hangar Tax Fight
The Michigan Supreme Court agreed to weigh a city's appeal of a decision that said the municipality had the burden of proof to show that a company's hangar leased from a regional airport authority was subject to tax.
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November 24, 2025
Tax Court Upholds Nix Of $1.9M Deduction Post-Chevron
A Texas couple cannot claim a $1.9 million tax break for farming, the U.S. Tax Court affirmed Monday, saying a U.S. Supreme Court ruling overturning long-standing deference to federal agencies did not invalidate regulations at issue in the case.
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November 24, 2025
Malaysia's DST Must Avoid Bias Against US, Minister Says
Malaysia will not impose a digital services tax that discriminates against American companies under its U.S. trade agreement, the country's Minister of Digital told lawmakers Monday, maintaining that this won't restrict the country's sovereignty.
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November 24, 2025
Toss Of Transient Tax Case Shouldn't Be Stayed, Hawaii Says
Hawaii's motion in federal court to dismiss a complaint over the expansion of the state's transient occupancy tax to cruise ship passengers has progressed too far for the court to grant a stay of the motion, the state said in a filing.
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November 24, 2025
IRS Ticket Tax Fails After Loper Bright, 6th Circ. Told
The Internal Revenue Service no longer has the discretion to apply a 7.5% ticket tax on membership fees collected by a private jet-sharing operator, the company told the Sixth Circuit, citing the U.S. Supreme Court's landmark decision in Loper Bright.
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November 24, 2025
Treasury Beats NJ Law Firm's Suit Over Access To Tax Return
A federal judge in New Jersey on Monday dismissed a law firm's suit against the U.S. Treasury over unauthorized access to its tax returns, saying that Zemel Law LLC's complaint against the government includes only a "barebone assertion" and lacks the detail necessary to properly claim wrongful disclosure.
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November 24, 2025
Mich. High Court Won't Rethink Rejecting 'Rain Tax' Case
The Michigan Supreme Court declined for a second time to review a pair of challenges to Detroit's stormwater fees, allowing to stand lower court opinions that said the fees were not taxes subject to constitutional limits.
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November 24, 2025
Guam Bill Would Create Amnesty Program For Overdue Taxes
Guam would establish an amnesty program to provide for the waiver of penalties and interest on delinquent corporate and individual income taxes, property taxes and other outstanding tax liabilities under a bill introduced in its unicameral Legislature.
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November 24, 2025
Trusts' Identical $2M Tax Bills Don't Add Up, Tax Court Told
A pair of related trusts challenged nearly $2 million each in taxes and penalties, telling the U.S. Tax Court that the Internal Revenue Service had asserted identical deficiencies despite making different adjustments to the respective tax returns.
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November 21, 2025
E-Cig Companies, NYC Agree On $1K Fines For Flavored Vapes
New York City has settled claims with two e-cigarette wholesalers that have agreed to stop pushing flavored vapes within the five boroughs and to pay $1,000 fines for future violations, while litigation continues against other companies that are accused of flooding the market with illegal products.
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November 21, 2025
Judge Halts IRS-ICE Info-Sharing Agreement
A D.C. federal judge temporarily stopped the IRS on Friday from sharing confidential taxpayer addresses with immigration enforcement officials, saying the agency's disclosures of addresses in August under an information-sharing deal were unlawful.
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November 21, 2025
Texas Supreme Court Rejects $4B Oil Spill Tax Refund Bid
The Texas Supreme Court declined Friday to hear an oil company's claim seeking a franchise tax refund for $4 billion in settlement expenses it paid due to its stake in the well involved in the Deepwater Horizon disaster.
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November 21, 2025
Bill Proposes Bitcoin Tax Payments To Build Crypto Reserve
A House Republican introduced a bill that would allow Americans to pay federal taxes in bitcoin and direct the government to use all bitcoin tax payments to build the Strategic Bitcoin Reserve.
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November 21, 2025
Trump Excludes Some Brazilian Foods From Higher Tariffs
President Donald Trump has excluded many Brazilian food products from a 40% tariff, including coffee, cocoa, beef and fruits, after receiving word initial progress has been made in ongoing trade negotiations, according to an executive order.
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November 21, 2025
Justices Urged To Uphold $268M Tax Break For Truck Co.
The U.S. Supreme Court should let stand the denial of $268 million in excise tax exemptions for a Tennessee truck company, the federal government urged, saying the case doesn't meet any of the traditional requirements for high court review and raises an isolated issue.
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November 21, 2025
IRS Issues Guidelines For Claiming Tip Tax Relief In 2025
The Internal Revenue Service published guidance Friday for taxpayers looking to claim the new tax deductions for tips and overtime in 2025, as relevant tax forms haven't yet been updated to more easily account for them.
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November 21, 2025
Ga. Tax Worker Granted Interest On Chrisley Slander Verdict
A Georgia tax official will collect interest on top of a $755,000 slander verdict she won from former reality TV personality and convicted felon Todd Chrisley after a jury found he falsely accused her of unethical and illegal behavior, a Georgia federal judge said.
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November 20, 2025
Importers Left With Uncertainty After US-China Trade Truce
U.S. importers have welcomed the latest trade truce with China and the ability to obtain key minerals without new licensing requirements for the next year, but continue to have questions about how commitments in the bilateral agreement will be met and concerns about risks of escalation.
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November 20, 2025
Treasury To Curtail Tax Credits For Unauthorized Immigrants
The U.S. Department of the Treasury plans to propose rules that would bar unauthorized immigrants from receiving popular refundable individual tax credits such as the earned income tax credit, the department announced Thursday.
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November 20, 2025
EU Needs Unified Tax Benefits For Electricity, Experts Say
The European Union needs a unified approach to tax benefits that would treat electricity more favorably than fossil fuels amid an impasse surrounding its overhaul to the energy taxation system, experts told the European Parliament's tax committee Thursday.
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November 20, 2025
Ore. Tax Court Slashes Health Club Property Value By $1M
An Oregon health club that was under renovation was overvalued by a local assessor and should have its value decreased by roughly $1 million, the state tax court said in a decision.
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November 20, 2025
Trump Pardons Nursing Home Owner In $39M Tax Fraud
President Donald Trump granted clemency to a nursing home operator who had been sentenced to three years in prison for a $39 million employment tax fraud scheme involving care centers he owned across the country.
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November 20, 2025
Va. Defends Ban On Unauthorized Flavored E-Cigarettes
The Virginia attorney general and tax commissioner are urging a federal judge to throw out a suit challenging the state's ban on flavored e-cigarettes that are not approved by federal regulators, saying the plaintiffs have no standing to sue and the ban complies with federal law.
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November 19, 2025
Fla. Congresswoman Accused Of Stealing $5M In FEMA Funds
A Florida congresswoman was indicted on charges that she stole $5 million in COVID-19 disaster relief funds through her family-run healthcare business and used the money to fund her 2021 campaign, federal prosecutors said on Wednesday.
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November 19, 2025
Judge Unlikely To Find Eaton's Debt To Parent Wasn't Real
A U.S. Tax Court judge said Wednesday that he's unlikely to find that the intercompany debt U.S.-based Eaton Inc. owed its Irish parent was unreal and should be recharacterized as equity, all but dismissing an alternative argument raised by the Internal Revenue Service.
Expert Analysis
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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.
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NY Tax Talk: ALJ Vacancy, Online Sales, Budget
Among the most notable developments in New York tax law last quarter, an administrative law judge vacancy continued affecting taxpayers, a state court decision tested the scope of the Interstate Income Act, and Gov. Kathy Hochul signed the 2025-2026 fiscal budget containing key tax-related provisions, say attorneys at Eversheds Sutherland.
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Series
Quilting Makes Me A Better Lawyer
Turning intricate patterns of fabric and thread into quilts has taught me that craftsmanship, creative problem-solving and dedication to incremental progress are essential to creating something lasting that will help another person — just like in law, says Veronica McMillan at Kramon & Graham.
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What 2 Profs Noticed As Transactional Law Students Used AI
After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.
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Rebuttal
BigLaw Settlements Should Not Spur Ethics Deregulation
A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.
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5 Ways Lawyers Can Earn Back The Public's Trust
Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.
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Legal Jeopardy Looms Over Trump's Trade Negotiation Plans
Even as the Trump administration announces one trade deal after another, the legal authority of the executive branch to impose tariffs under consensual arrangements with leading trading partners is just as debatable as the unilateral imposition of U.S. tariffs under the president's executive orders, says Jeffrey Bialos at Eversheds Sutherland.
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Series
Hiking Makes Me A Better Lawyer
On the trail, I have thought often about the parallels between hiking and high-stakes patent litigation, and why strategizing, preparation, perseverance and joy are important skills for success in both endeavors, says Barbara Fiacco at Foley Hoag.
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Opportunity Zone Overhaul Is Good News For Investors
Recently enacted reforms making the qualified opportunity zone program permanent, restoring the basis step-up for capital gains and adding flexibility to the zone designation process enhance the program’s appeal for long-term investment, says Steven Hadjilogiou at McDermott.
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What US-India Trade Deal Will Mean For Indian Pharma
Complicated by newly imposed tariffs from the U.S., the outcome of the U.S.-India trade talks is poised to reshape not just trade policy, but also the strategic alignment of the two countries' pharmaceutical ecosystems, says Jashaswi Ghosh at Holon Law Partners.
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White House Report Strikes An Optimistic Note On Crypto
Taking seriously President Donald Trump's pledge to adopt a pro-innovation mindset toward digital assets and blockchain technologies, a recent benchmark White House report on crypto provides a comprehensive regulatory framework that takes into account the products' novel characteristics within the high-tech ecosystem, say attorneys at Davis Wright.
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Series
Law School's Missed Lessons: Negotiation Skills
I took one negotiation course in law school, but most of the techniques I rely on today I learned in practice, where I've discovered that the process is less about tricks or tactics, and more about clarity, preparation and communication, says Grant Schrantz at Haug Barron.
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Taxpayers Face Tough Choices Under NJ's New Nexus Rules
Though New Jersey’s new rules expanding the commercial nexus that triggers state taxation are likely to be challenged, businesses still need to carefully consider whether it’s best to minimize potential tax by reducing online customer support services or maintain their current instate services and begin paying tax, say attorneys at Husch Blackwell.
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Bipartisan Bill Could Aid ESOP Formation, Valuation Clarity
The proposed Retire through Ownership Act represents a meaningful first step toward clarifying whether transactions qualify under the adequate consideration exemption in the Employee Retirement Income Security Act, potentially eliminating the litigation risk that has chilled employee stock ownership plan formation, say attorneys at Moore & Van Allen.
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Opinion
Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.