Tax

  • January 27, 2022

    4 High Court Tax Decisions Justice Breyer Helped Shape

    Justice Stephen Breyer, who announced his retirement from the U.S. Supreme Court on Thursday, was not a prolific author of tax-related opinions during his tenure, but nevertheless penned several decisions that established important principles in criminal and civil tax law. Here, Law360 takes a closer look at some of those cases.

  • January 27, 2022

    The Term: Breyer's Legacy And The Nomination To Come

    Justice Stephen Breyer on Thursday formally announced he would be retiring at the end of the Supreme Court term. Here, The Term breaks down the legacy he will leave behind and takes a look at what lies ahead for his potential successor with two special guests.

  • January 27, 2022

    Breyer Retiring As Supreme Court Lurches Right

    Justice Stephen Breyer is retiring from the U.S. Supreme Court at a time when his conservative colleagues on the bench seem intent on dismantling landmark precedents on abortion, affirmative action and the administrative state, to name a few. Can his successor preserve his liberal legacy?

  • January 27, 2022

    Customer Drops Claims Uber Eats Overcharged Sales Tax

    A New York Uber Eats customer dropped a proposed class action Thursday that claimed the delivery service overcharged customers because of how it calculates sales taxes with its promotions.

  • January 27, 2022

    Quinn Emanuel Links Up With Top Saudi Litigator

    Top international trial firm Quinn Emanuel Urquhart & Sullivan LLP has announced its association with a Saudi litigator as it looks to gain a foothold in major markets globally, saying the lawyer has broad experience representing clients in the kingdom of Saudi Arabia.

  • January 27, 2022

    Privacy Groups Push 'Fourth Amendment Not For Sale' Bill

    Consumer privacy advocates are urging lawmakers to advance a bill to prevent law enforcement and intelligence agencies from buying Americans' private data from telecom providers.

  • January 27, 2022

    Judge Jackson Back In Spotlight As High Court Contender

    The upcoming vacancy on the U.S. Supreme Court quickly threw the spotlight back on D.C. Circuit Judge Ketanji Brown Jackson, a former clerk for Justice Stephen Breyer whose stature as a likely successor to the retiring justice was suddenly raised Wednesday.

  • January 27, 2022

    Biden At His Side, Justice Breyer Announces Retirement

    Supreme Court Justice Stephen Breyer joined President Joe Biden at the White House Thursday to formally announce his retirement, kicking off a rush among Democrats to confirm a new member of the court to replace the oldest serving justice.

  • January 27, 2022

    ECJ Rules Spanish Disclosure Statute Violates EU Law

    A Spanish law that requires taxpayers to declare assets held outside the country or face steep fines violates European Union laws guaranteeing the free movement of capital, Europe's highest court ruled Thursday.

  • January 26, 2022

    IRS Agents Can't Escape Meatpackers' Immigration Raid Suit

    A Tennessee federal judge denied dismissal motions Wednesday from some Internal Revenue Service agents in a suit over an immigration raid on a meatpacking plant, ruling that the claims are not time-barred because the agency worked to hide the agents' identities and prevented the plaintiffs from naming them within the initial one-year time frame.

  • January 26, 2022

    Democrats Plan Swift Confirmation Of Breyer Successor

    The U.S. Senate's Democratic leaders pledged Wednesday to move swiftly to confirm a successor for U.S. Supreme Court Justice Stephen Breyer, who is expected to formally announce his retirement Thursday.

  • January 26, 2022

    NY AG Seeks To Toss Trump's Challenge To Business Probe

    New York Attorney General Letitia James on Wednesday urged a New York federal court to toss former President Donald Trump's suit seeking to halt her investigations into his business activities and inquiring whether he inflated assets to reap financial benefits. 

  • January 26, 2022

    Mississippi Lawmakers Send Medical Pot Bill To Governor

    Mississippi lawmakers on Wednesday approved a medical marijuana bill, sending the legislation to Republican Gov. Tate Reeves' desk with broad enough support to override a veto and positioning the state to become the 37th to legalize cannabis for medical use.

  • January 26, 2022

    FedEx Investor Urges Del. Justices To Reverse Chancery Toss

    A FedEx Corp. stockholder who sued the company's board for failure to respond to illegal cigarette shipments tried to convince Delaware's Supreme Court Wednesday to reverse the dismissal of her case, saying the Chancery Court erred by repeatedly giving benefit of the doubt to the company instead of shareholders.

  • January 26, 2022

    Meet The Possible Nominees For Justice Breyer's Seat

    President Joe Biden has promised to nominate the first-ever Black woman to the nation's highest court. Here we look at the contenders for Justice Stephen Breyer's seat, including one notable front-runner.

  • January 26, 2022

    9th Circ. Affirms Ex-IRS Atty's Tax Evasion Conviction

    The Ninth Circuit affirmed a former Internal Revenue Service attorney's tax evasion conviction Wednesday, finding a grand jury indictment was timely because the clock on the statute of limitations started when he committed his last evasive action, not his first. 

  • January 26, 2022

    Oil Co. Says Ecuador Has No Excuses In $393M Award Fight

    A Bahamian oil company has asked a D.C. federal court to enforce an entire $393 million arbitral award against Ecuador, arguing the country's attempts to chisel down the award through tax claims is a dubious and inappropriate strategy.

  • January 26, 2022

    'Just Do Your Job': Justice Breyer's Legacy Of Pragmatism

    With the coming retirement of Justice Stephen Breyer, the U.S. Supreme Court loses not only a core member of its liberal bloc, but also a judicial thinker who cares deeply about making the law work on a practical level, those who worked with him said.

  • January 26, 2022

    Shumaker Tax Partner Rejoins Akerman In Florida

    Akerman LLP has lured in a partner from Shumaker Loop & Kendrick LLP to bolster the Akerman's Naples, Florida, office.

  • January 26, 2022

    5 Breyer Opinions You Need To Know

    Justice Stephen Breyer, who was confirmed Wednesday to be stepping down from the court after 27 years, was a pragmatist who thought about the real-world implications of the high court’s decisions. Here, Law360 looks at some of the cases that epitomize his career.

  • January 26, 2022

    Justice Breyer To Retire From High Court

    Justice Stephen Breyer, one of the longest-serving liberal members of the U.S. Supreme Court, will resign his post after more than 27 years on the bench.

  • January 26, 2022

    EU Plans Feb. Update Of Noncooperative Tax Jurisdictions

    The European Union's council of member states plans to update its list of noncooperative jurisdictions on tax matters in February, a document prepared by a council committee that supervises the list showed.

  • January 25, 2022

    More IRS Funding Won't Help 2022 Tax Season, Pros Say

    Fixing the Internal Revenue Service's budget woes as part of a stop-gap funding bill pending in Congress next month won't help taxpayers frustrated by processing delays in this year's filing season, several practitioner organizations said Tuesday.

  • January 25, 2022

    Mass. Probes BlackRock, Vanguard In Mutual Fund Tax Sweep

    Massachusetts has launched a tax disclosure investigation related to target-date mutual fund offerings of five large broker-dealers, including BlackRock, Fidelity and Vanguard, according to an announcement Tuesday.

  • January 25, 2022

    Stevens & Lee Adds Two Tax Attorneys In NJ, Pa. Offices

    Regional law firm Stevens & Lee has expanded its tax practice with the recent addition of two attorneys covering federal, state and local tax matters to its offices in Pennsylvania and New Jersey.

Expert Analysis

  • How AI Can Transform Crisis Management In Litigation

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    Attorneys should understand how to use rapidly advancing artificial intelligence technology to help clients prepare for potential catastrophic events and the inevitable litigation arising from them, from predicting crises before they occur to testing legal theories once they arise, say Stratton Horres at Wilson Elser and David Steiger.

  • Supervisor Relationships Are Key To Beating Atty Burnout

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    In order to combat record attorney turnover and high levels of burnout, law firm partners and leaders must build engaging relationships with supervisees, fostering autonomy and control, enabling expression of values, and building a sense of community and belonging, says Anne Brafford at the Institute for Well-Being in Law.

  • The Rising Demand For Commercial Litigators In 2022

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    Amid broken supply chains, pandemic-induced bankruptcies and a rise in regulation by litigation, strong commercial litigators — strategists who are adept in trying a range of tortious and contractual disputes — are becoming a must-have for many law firms, making this year an opportune moment to make the career switch, say Michael Ascher and Kimberly Donlon at Major Lindsey.

  • How In-House Counsel Can Make The Case For Settling Early

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    Following the recent settlement in McDonald's v. Easterbrook, in-house counsel should consider decision-tree analyses and values-driven communications plans to secure effective, early resolutions in litigation, saving time and money and moving the company mission forward, say Ronald Levine at Herrick Feinstein and Richard Torrenzano at The Torrenzano Group.

  • To Retain Talent, GCs Should Prioritize Mission Statements

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    With greater legal demands and an increasing number of workers resigning during the pandemic, general counsel should take steps to articulate their teams' values in departmental mission statements, which will help them better prioritize corporate values and attract and retain talent, says Catherine Kemnitz at Axiom.

  • What Attys Can Learn From Harvard Professor's Conviction

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    The recent conviction of Harvard professor Charles Lieber, on charges of lying about ties to China, highlights the perils that even highly educated white collar targets face in an FBI interview without counsel present, and it provides urgent lessons for attorneys on guiding their clients through stressful circumstances, say Jack Sharman and Tatum Jackson at Lightfoot Franklin.

  • Recent Bias Suits Against Law Firms And Lessons For 2022

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    2021 employment discrimination case filings and developments show that law firms big and small are not immune from claims, and should serve as a reminder that the start of a new year is a good time to review and update salary, promotion and leave policies to mitigate litigation risks, says Hope Comisky at Griesing Law.

  • Associate Hiring Outlook At Law Firms Is Bright For 2022

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    After a year of extraordinary signing bonuses, nearly instantaneous offers and flexible work arrangements, strong demand for talented law firm associates will continue into 2022 — with some differences between East and West Coast markets — and junior attorneys should take steps to capitalize on the opportunity, say Ru Bhatt and Summer Eberhard at Major Lindsey.

  • Roundup

    The Most-Read Legal Industry Guest Articles Of 2021

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    Popular legal industry guest articles this year included commentary on the admissibility of video depositions, an unusual U.S. Supreme Court citation, the perils of lawyer perfectionism, and more.

  • A Look At Tax Treatment Of Noncompetes In M&A: Part 2

    Excerpt from Practical Guidance
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    Covenants that restrict a seller of business assets from competing against the purchasing party can be prone to challenges because the allocation of value to intangible assets is a subjective exercise with significant tax implications that may affect the merits of the deal, says Peter Miller at LexisNexis.

  • A Law Firm Leader's Guide To Seeking Effective Feedback

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    Law firm leaders often claim to have their fingers on the pulse of the people in their firms, but perspectives can be heavily weighted toward certain partners, so leaders should take certain steps to ensure they receive well-rounded feedback that helps them make more informed decisions, says Jennifer Johnson at Calibrate Legal.

  • A Look At Tax Treatment Of Noncompetes In M&A: Part 1

    Excerpt from Practical Guidance
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    In negotiating to consummate a deal, parties must pay attention to the tax consequences of covenants that restrict a seller of business assets from competing against the purchasing party, says Peter Miller at LexisNexis.

  • Series

    Embracing ESG: Whirlpool CLO Talks Structural Improvement

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    As the global understanding of what it means to measurably make a positive societal and environmental impact evolves, creating a solid governance structure, backed up by bold action and increased transparency, will set up companies and their legal teams to remain resilient through economic and societal changes and manage risk, says Ava Harter at Whirlpool.

  • Top 10 SALT Developments Of 2021: Part 2

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    Attorneys at Grant Thornton continue their countdown of the 10 biggest state and local tax issues of 2021, including pass-through entity tax regimes, American Rescue Plan Act tax mandate challenges and the extended tax implications of telework.

  • Opinion

    Fla. High Court Is Wrong To Ban CLE Diversity Requirements

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    The Florida Supreme Court is wrong in precluding attorneys from getting any continuing legal education credit for courses that use so-called diversity quotas, as it erroneously assumes existing biases and prejudices in the legal profession will change without proactive steps, says Sidney Kanazawa at ARC LLC.

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