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NY Panel Probes Professor's Challenge Of Remote Tax Bill
New York appellate court justices pressed a New York University professor Monday over his arguments that the state illegally subjected him to income tax for days he worked from his home in Connecticut while the school was closed during the coronavirus pandemic.
Justices Reject Fla.'s Challenge To Calif. Apportionment Rule
The U.S. Supreme Court declined Monday to weigh Florida's claims that a special apportionment rule in California unconstitutionally discriminates against interstate commerce by penalizing corporations that operate outside California.
State & Local Tax Takeaways From May
From a New York opinion on federal preemption of a state rule to an argument on income-producing activity in South Carolina and a New Hampshire dispute over capital loss carrybacks in a combined group, May was a busy month for state and local tax cases. Here, Law360 looks at these and other highlights from the past month.
NY Panel Probes Professor's Challenge Of Remote Tax Bill
New York appellate court justices pressed a New York University professor Monday over his arguments that the state illegally subjected him to income tax for days he worked from his home in Connecticut while the school was closed during the coronavirus pandemic.
Justices Reject Fla.'s Challenge To Calif. Apportionment Rule
The U.S. Supreme Court declined Monday to weigh Florida's claims that a special apportionment rule in California unconstitutionally discriminates against interstate commerce by penalizing corporations that operate outside California.
State & Local Tax Takeaways From May
From a New York opinion on federal preemption of a state rule to an argument on income-producing activity in South Carolina and a New Hampshire dispute over capital loss carrybacks in a combined group, May was a busy month for state and local tax cases. Here, Law360 looks at these and other highlights from the past month.
Federal More
A Tennessee partnership said the IRS was wrong to disallow its charitable deduction of $34.5 million for over 158 acres in Marion County that it donated to a conservation group in 2021.
A Georgia partnership challenged the IRS' disallowance of a $40.1 million deduction for its donation of 352 acres to a nature conservatory in 2021, saying the land provides a natural habitat for two threatened... (more story)
A Florida federal judge ordered the arrest of an expatriate U.S.-German citizen for failing to appear at a hearing to discuss civil sanctions over his failure to pay a nearly $20 million tax judgment for not d... (more story)
A political consultant convicted alongside ex-Florida Rep. David Rivera asked for a new trial Friday, arguing that the government "did not come close to proving" that she was guilty of willfully failing to reg... (more story)
The owner of a blood-testing laboratory was sentenced to more than four years in federal prison after evading $11.2 million in taxes by using an accomplice to illegally collect Medicare reimbursements made to ... (more story)
Battery energy storage systems have become essential infrastructure for data center development — but as trade, energy and tax policies continue to shift, companies operating in this space must understand the ... (more story)
The owner of a Florida renewable fuel company was sentenced to 18 months in prison followed by two years of supervised release for a scheme that generated more than $7 million in fraudulent fuel tax credits, t... (more story)
State & Local More
No Illinois Stadium Bill For Bears As Legislative Session Ends
The Chicago Bears on Monday kept the door open to staying in Illinois instead of moving to Indiana, hours after the state's Senate failed to act on a tax incentive bill for a proposed stadium before the legisl... (more story)
Paychex Urges NY Court To Nix Employer Org. Tax Rules
Paychex's interpretation of New York state law, arguing that professional employer organizations should be able to include certain expense reimbursements in their tax calculations, is correct and regulations t... (more story)
NY's Tax On 2nd Homes Compounds Residency Tax Risks
New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business own... (more story)
Conn. Alters Pot Tax, Gives Cities Aid To Cut Property Taxes
Connecticut will change its cannabis tax structure, provide funding to local governments for property tax reductions and make other tax changes under a 2027 budget bill signed by the governor.
$2.6M Refund Denial Yields Confusion, Sunoco Tells NY Court
A New York Tax Tribunal decision prohibiting Sunoco from including its oil sales to third parties intended as inventory exchanges when computing its business activity allocable to New York would result in conf... (more story)
Ohio Justices Reject School Boards' Tax Appeal Claims
An Ohio law that bars school boards from appealing decisions involving valuations of properties they don't own or lease to the state Board of Tax Appeals doesn't allow them to bring those cases to county court... (more story)
Pa. Temporarily Drops Business Income Rule Proposal
A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has been rescinded after years of concerns raised by stakeholders.
The Chicago Bears on Monday kept the door open to staying in Illinois instead of moving to Indiana, hours after the state's Senate failed to act on a tax incentive bill for a proposed stadium before the legisl... (more story)
Paychex's interpretation of New York state law, arguing that professional employer organizations should be able to include certain expense reimbursements in their tax calculations, is correct and regulations t... (more story)
New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business own... (more story)
Connecticut will change its cannabis tax structure, provide funding to local governments for property tax reductions and make other tax changes under a 2027 budget bill signed by the governor.
A New York Tax Tribunal decision prohibiting Sunoco from including its oil sales to third parties intended as inventory exchanges when computing its business activity allocable to New York would result in conf... (more story)
An Ohio law that bars school boards from appealing decisions involving valuations of properties they don't own or lease to the state Board of Tax Appeals doesn't allow them to bring those cases to county court... (more story)
A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has been rescinded after years of concerns raised by stakeholders.
International More
EU Readies Tax Simplification Package With R&D Allowance
The European Union is preparing a shake-up of its corporate tax rules that could slash compliance costs by €7 billion ($8.15 billion) annually, according to an EU draft proposal seen by Law360 on Monday.
Taxation With Representation: Latham, White & Case, Vischer
In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Lt... (more story)
Your Next Litigation Hold Should Cover AI Chat Logs
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there ... (more story)
UK Farmers Call For Carbon Tax Break Despite Gov't Denials
A farmers group issued a call Friday for a carbon tax exemption on fertilizer, while the U.K.'s Labour government denied reports that it's holding talks on such a concession on the carbon border regime.
New Zealand Aims To Loosen Tax Rules On Offshore Shares
New Zealand's government aims to loosen tax rules on offshore equity holdings, issue quarterly payments for research and development tax credits, introduce a levy on banks to cover regulatory costs and tighten... (more story)
States Say Fed. Circ. Should Keep Tariff Block During Appeal
The Federal Circuit shouldn't stay an injunction blocking the collection of Section 122 tariffs from two businesses and Washington state while the federal government appeals the trade court ruling because the ... (more story)
HMRC Got £6.3B In Small-Biz, Individual Probes, Data Shows
Britain's tax authority recovered £6.3 billion ($8.4 billion) in extra tax from investigations into small businesses and individuals in 2025, up by around £1 billion in a year, according to data released by an... (more story)
The European Union is preparing a shake-up of its corporate tax rules that could slash compliance costs by €7 billion ($8.15 billion) annually, according to an EU draft proposal seen by Law360 on Monday.
In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Lt... (more story)
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there ... (more story)
A farmers group issued a call Friday for a carbon tax exemption on fertilizer, while the U.K.'s Labour government denied reports that it's holding talks on such a concession on the carbon border regime.
New Zealand's government aims to loosen tax rules on offshore equity holdings, issue quarterly payments for research and development tax credits, introduce a levy on banks to cover regulatory costs and tighten... (more story)
The Federal Circuit shouldn't stay an injunction blocking the collection of Section 122 tariffs from two businesses and Washington state while the federal government appeals the trade court ruling because the ... (more story)
Britain's tax authority recovered £6.3 billion ($8.4 billion) in extra tax from investigations into small businesses and individuals in 2025, up by around £1 billion in a year, according to data released by an... (more story)