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Top State & Local Tax Cases Of 2026: Midyear Report
From the U.S. Supreme Court declining to weigh in on Florida's fight against a California apportionment rule to the New York appellate court affirming the dismissal of a challenge to the state's P.L. 86-272 rule, it's been a busy first half of the year for state and local tax in the courts. Here, Law360 looks at some of the top state and local tax cases of the past six months.
NJ Curtails Biz Tax Breaks, Adds Employer Medicaid Fees
New Jersey will pare back several business tax breaks and impose fees on certain businesses with employees enrolled in the state's Medicaid program under a state budget and related legislation signed by the governor.
Top International Tax Cases Of 2026: Midyear Report
The U.S. government came out ahead in four of the most closely watched international tax cases decided in the first half of 2026, scoring a victory against telecommunications giant Liberty Global and prevailing in a computational dispute over Varian Medical Systems, among others. Here, Law360 looks at some of the most significant court rulings from the year's first half.
Federal More
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... (more story)
The House Ways and Means Committee advanced seven bills to the House floor Wednesday, including legislation that would extend tax deadlines for hostages and their spouses.
Tariff refunds issued after the U.S. Supreme Court's Learning Resources decision may complicate borrowers' covenant calculations depending on accounting treatment, the timing of recognition, customer reimburse... (more story)
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 f... (more story)
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... (more story)
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... (more story)
The U.S. government and the Federal Deposit Insurance Corp. are working to settle the government's case against the agency in its role as receiver for the defunct First Republic Bank over taxes that the govern... (more story)
State & Local More
Ohio Justices Pan State's Tax Method For Perrigo Receipts
Ohio Supreme Court justices sounded critical Wednesday of arguments by the state's tax agency that Perrigo owed gross receipts tax on list prices for its generic pharmaceutical drugs instead of the discounted ... (more story)
Ind. Casino's Out-Of-State Payments Not Taxable, Justices Say
An Indiana-based casino shouldn't include wagering taxes paid to other state governments when calculating its corporate income tax bill, the state Supreme Court said, reversing a state Tax Court determination.
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.
Power To The Paralegals: Burnout As A Structural Problem
Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to cli... (more story)
Former NJ AG Pushes To End Suit Over Tossed RICO Case
Former New Jersey Attorney General Matt Platkin asserts that a lawsuit from a former CEO indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross I... (more story)
Cole Schotz Adds Tax Atty In Miami From Day Pitney
Cole Schotz PC announced Monday that it has hired a Day Pitney LLP attorney to bolster its capacity to advise high-net-worth individuals and other clients on tax, trust and estate matters.
Ohio Justices OK Tax Break For Public Entity's Garage
An Ohio parking garage owned by a public authority but managed by a private entity for the city of Columbus qualifies for a property tax exemption because the authority retained control of the property, the st... (more story)
Ohio Supreme Court justices sounded critical Wednesday of arguments by the state's tax agency that Perrigo owed gross receipts tax on list prices for its generic pharmaceutical drugs instead of the discounted ... (more story)
An Indiana-based casino shouldn't include wagering taxes paid to other state governments when calculating its corporate income tax bill, the state Supreme Court said, reversing a state Tax Court determination.
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.
Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to cli... (more story)
Former New Jersey Attorney General Matt Platkin asserts that a lawsuit from a former CEO indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross I... (more story)
Cole Schotz PC announced Monday that it has hired a Day Pitney LLP attorney to bolster its capacity to advise high-net-worth individuals and other clients on tax, trust and estate matters.
An Ohio parking garage owned by a public authority but managed by a private entity for the city of Columbus qualifies for a property tax exemption because the authority retained control of the property, the st... (more story)
International More
BlueCrest Loses UK Top Court Fight Over LLP Tax Rule
Portfolio managers at hedge fund BlueCrest Capital Management LLP should be taxed as employees rather than partners under the U.K.'s salaried member rules, the U.K.'s top court ruled Wednesday.
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.
KC Thought He Was 'Clever Enough' To Lawfully Cut Tax Bill
A senior barrister accused of cheating the public revenue out of nearly £2 million ($2.6 million) believed he was "clever enough" to devise a lawful scheme to reduce his tax liability, his counsel told the trial Wednesday.
Top UK Court Revives Denmark's £56M Cum-Ex Broker Claim
Britain's highest court revived on Wednesday Denmark's £56 million ($74 million) fraud claim against an English broker that arose from the wide-ranging cum-ex tax refund scandal, overturning a ruling that the ... (more story)
US Biz Group Asks EU To Simplify Tax Disclosure Rules
A group representing U.S. business interests in the European Union said Tuesday that EU lawmakers should simplify and harmonize rules on tax disclosure that apply to multinational firms.
Mauritius Power Co.'s Interest Exempt From Tax, Court Says
Mauritius cannot deny an electricity producer a tax exemption on its interest income, an appellate court for jurisdictions linked to the U.K. said Tuesday, effectively aligning with a decision by the Supreme C... (more story)
Brokerage Told To Provide Better Answers In Canada Tax Case
The Tax Court of Canada has ordered a brokerage to provide more fulsome answers to the government's questions in discovery in the company's challenge to more than CA$1.63 million ($1.15 million) in sales taxes.
Portfolio managers at hedge fund BlueCrest Capital Management LLP should be taxed as employees rather than partners under the U.K.'s salaried member rules, the U.K.'s top court ruled Wednesday.
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.
A senior barrister accused of cheating the public revenue out of nearly £2 million ($2.6 million) believed he was "clever enough" to devise a lawful scheme to reduce his tax liability, his counsel told the trial Wednesday.
Britain's highest court revived on Wednesday Denmark's £56 million ($74 million) fraud claim against an English broker that arose from the wide-ranging cum-ex tax refund scandal, overturning a ruling that the ... (more story)
A group representing U.S. business interests in the European Union said Tuesday that EU lawmakers should simplify and harmonize rules on tax disclosure that apply to multinational firms.
Mauritius cannot deny an electricity producer a tax exemption on its interest income, an appellate court for jurisdictions linked to the U.K. said Tuesday, effectively aligning with a decision by the Supreme C... (more story)
The Tax Court of Canada has ordered a brokerage to provide more fulsome answers to the government's questions in discovery in the company's challenge to more than CA$1.63 million ($1.15 million) in sales taxes.