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

  • Trump Tax Law's Most Impactful Energy Changes

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    The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.

  • Series

    Adapting To Private Practice: From Texas AUSA To BigLaw

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    As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.

  • Advice For 1st-Gen Lawyers Entering The Legal Profession

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    Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.

  • Series

    Coaching Cheerleading Makes Me A Better Lawyer

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    At first glance, cheerleading and litigation may seem like worlds apart, but both require precision, adaptability, leadership and the ability to stay composed under pressure — all of which have sharpened how I approach my work in the emotionally complex world of mass torts and personal injury, says Rashanda Bruce at Robins Kaplan.

  • Series

    Law School's Missed Lessons: How To Make A Deal

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    Preparing lawyers for the nuances of a transactional practice is not a strong suit for most law schools, but, in practice, there are six principles that can help young M&A lawyers become seasoned, trusted deal advisers, says Chuck Morton at Venable.

  • Trump Tax Law's Most Impactful Corp. And Individual Changes

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    The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.

  • From Clerkship To Law Firm: 5 Transition Tips For Associates

    Excerpt from Practical Guidance
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    Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.

  • Trump Tax Law's Most Consequential International Changes

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    The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.

  • Associates Can Earn Credibility By Investing In Relationships

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    As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.

  • Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling

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    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.

  • NY Tax Talk: ALJ Vacancy, Online Sales, Budget

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    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.

  • Series

    Quilting Makes Me A Better Lawyer

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    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.

  • What 2 Profs Noticed As Transactional Law Students Used AI

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    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.

  • Rebuttal

    BigLaw Settlements Should Not Spur Ethics Deregulation

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    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.

  • 5 Ways Lawyers Can Earn Back The Public's Trust

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    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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