Tax

  • December 10, 2025

    DOJ Seeks Fairness Review From High Court In Tax Dispute

    A property owner is appropriately compensated if given surplus proceeds from a government sale of their property for more than the owner owed, provided the sale was conducted fairly, the federal government told the U.S. Supreme Court.

  • December 10, 2025

    7th Circ. Upholds Tax Conviction Of DHS Special Agent

    A jury relied on enough evidence to convict a former U.S. Department of Homeland Security agent of tax crimes related to his secret dealings with drug dealers, the Seventh Circuit said Wednesday, rejecting his claim that proof of his corruption was insufficient.

  • December 10, 2025

    Estonia Blocks OECD Adopting US' Global Min. Tax Exemption

    Estonia formally opposed the U.S. government's proposed exemption for American companies from the 15% global minimum tax's international provisions during an adoption procedure held by the OECD, the country's Ministry of Finance said Wednesday, blocking the adoption for now.

  • December 10, 2025

    Kilpatrick Brings On Akerman SALT Pro

    Kilpatrick Townsend said Wednesday that it's bringing on a former Akerman tax professional, experienced in advising clients from middle-market businesses to Fortune 500 companies, to the firm's state and local tax practice.

  • December 10, 2025

    Ohio Lawmakers OK Limits On Pot Legalization, Tax Law

    Ohio would restrict cannabis use and the sale of intoxicating hemp products with new criminal penalties for certain activities and make other changes to the state's voter-approved marijuana legalization and taxation law under legislation passed by lawmakers and heading to the governor.

  • December 10, 2025

    Australia Issues Guidance On Tax Transparency Exemptions

    Australia will consider granting exemptions to public country-by-country reporting of tax information to companies that can demonstrate their compliance would reveal commercially sensitive information, violate Australian or foreign laws or negatively impact national security, according to final guidance issued by the Australian Taxation Office.

  • December 10, 2025

    Magistrate Backs FinCEN Rules In All-Cash Real Estate Deals

    A magistrate judge in Florida federal court rejected arguments from a title insurance company in upholding a U.S. Department of Treasury rule establishing new reporting requirements for all-cash residential real estate transactions as a means of combating financial crime.

  • December 10, 2025

    Md. Appeals Court Upholds $1.1M Home Value

    A Maryland circuit court did not err in affirming the state tax court's decision upholding the $1.1 million valuation of a Prince George's County home, the Appellate Court of Maryland ruled.

  • December 09, 2025

    Judge Wants Cost-Benefit Analysis Of Eaton Guarantees

    A U.S. Tax Court judge asked one of Eaton's experts Tuesday how much the company could have saved by issuing debt from its new Irish parent in 2012 instead of having the parent guarantee bonds the U.S. company issued to third parties.

  • December 09, 2025

    7th Circ. Denies Tax Evader's New Trial Over Disciplined Atty

    A man convicted of tax fraud will not get a new trial based on his lawyer's removal from the Seventh Circuit Bar two months after his conviction in an unrelated case, the appellate court ruled Tuesday, saying the discipline must relate to his own defense.

  • December 09, 2025

    US Asks 5th Circ. To Revive ACA Employer Tax Penalties

    The IRS properly penalized a janitorial services company for failing to provide employees with healthcare coverage under the Affordable Care Act, the U.S. government said, urging the Fifth Circuit to reverse a Texas federal court ruling that voided regulations promulgating the penalties.

  • December 09, 2025

    IRS Provides Guidance On Health Savings Account Expansion

    The IRS provided guidance Tuesday on new tax benefits for Health Savings Account participants, including a provision making bronze and catastrophic plans available through the Affordable Care Act marketplace HSA-compatible, even if they don't meet the definition of a high-deductible health plan.

  • December 09, 2025

    Holland & Knight Adds Shipman & Goodwin Wealth Atty

    A member of the 17-attorney team that left Tarlow Breed Hart & Rodgers PC to launch Shipman & Goodwin LLP's first office in Boston last month has made another move to join Holland & Knight LLP as a partner in its private wealth services group, the firm announced Monday.

  • December 09, 2025

    No Wrongdoing By County In Valuation Row, Md. Court Says

    A Maryland man failed to exhaust his administrative remedies or show that county authorities committed constitutional violations when he appealed his property's valuation, the Appellate Court of Maryland said, affirming a lower court decision.

  • December 09, 2025

    Sabre Tax Dispute Belongs In UK Court, British Airways Says

    Flight booking giant Sabre's lawsuit over a U.K. digital tax bill should be dismissed or left for a British court to rule on, British Airways told a Texas federal court, arguing that the digital services tax is a matter for U.K. law.

  • December 09, 2025

    Sens. Propose NIL Accounts To Help Students Grow Earnings

    Two U.S. senators introduced legislation Monday to allow the growing number of college student-athletes inking name, image and likeness deals with companies to create tax-advantaged investment accounts to save some of their earnings.

  • December 08, 2025

    Conservative Justices Probe 'Husk' Of FTC Firing Protections

    The U.S. Supreme Court's conservative majority pushed back Monday against the 90-year-old precedent permitting the removal only for cause of Federal Trade Commission members, and perhaps those serving other independent agencies, calling those safeguards a "dried husk" and wondering where to draw the line for protected agencies.

  • December 08, 2025

    Tax Court Rejects Telecom Co.'s $3M Bankruptcy Deductions

    A telecommunications company cannot deduct over $3 million as a loss tied to a subsidiary's bankruptcy proceedings, the U.S. Tax Court ruled Monday, holding that the amount must be reported as capitalized expenditures because both businesses share the same owners.

  • December 08, 2025

    Tax Services Provider Andersen Launches $165M IPO Plans

    Tax and legal services provider Andersen Group launched plans for an estimated $165 million initial public offering, according to a filing with the U.S. Securities and Exchange Commission on Monday.

  • December 08, 2025

    Town Can Join New Regional School District, NJ Justices Say

    The New Jersey Supreme Court on Monday held that a series of public education reforms allow for a Garden State municipality to withdraw from two school districts in order to join one regional school district that would serve all of its public school students.

  • December 08, 2025

    Mich. Judge Won't Block 24% Wholesale Cannabis Tax

    A judge said she won't stop Michigan's excise tax on wholesale marijuana sales from going into effect Jan. 1, finding Monday that a trade association and cannabis businesses were unlikely to succeed on claims the tax was unlawfully enacted.

  • December 08, 2025

    Hogan Lovells Adds Latham Corporate Ace In Houston

    Hogan Lovells announced Monday that it has bolstered its tax, pensions and benefits offerings with a Houston-based attorney who came aboard from Latham & Watkins LLP.

  • December 08, 2025

    Justices Won't Review Bankruptcy Court's Scope In Tax Case

    The U.S. Supreme Court announced Monday that it will not take up an Indiana couple's bid for a bankruptcy court to review the legality of a tax debt, maintaining an appellate split on the power of bankruptcy courts to address tax claims.

  • December 05, 2025

    Eaton's Position On Parental Support Conflicting, Judge Says

    Eaton is telling "different stories at different times" about the ability of its foreign parent company to step in and pay the U.S. company's debt obligations to third parties, Tax Court Judge Albert Lauber said in questioning one of the company's experts Friday.

  • December 05, 2025

    IRS-ICE Data Swap Halt Irrelevant In Other Suit, DC Circ. Told

    A D.C. federal court's order pausing the Internal Revenue Service's ability to share confidential taxpayer addresses with immigration enforcement officials should not impact a separate D.C. Circuit proceeding over whether the information-sharing agreement complies with taxpayer privacy protections, the U.S. government told the D.C. Circuit.

Expert Analysis

  • Series

    The Biz Court Digest: Welcome To Miami

    Author Photo

    After nearly 20 years in operation, the Miami Complex Business Litigation Division is a pioneer upon which other jurisdictions in the state have been modeled, adopting many innovations to keep its cases running more efficiently and staffing experienced judges who are accustomed to hearing business disputes, say attorneys at King & Spalding.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

    Author Photo

    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • Series

    The Law Firm Merger Diaries: Getting The Message Across

    Author Photo

    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Opinion

    Horizontal Stare Decisis Should Not Be Casually Discarded

    Author Photo

    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

  • 10 Commandments For Agentic AI Tools In The Legal Industry

    Author Photo

    Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.

  • Class Actions At The Circuit Courts: December Lessons

    Author Photo

    In this month's review of class action appeals, Mitchell Engel at Shook Hardy discusses recent rulings and identifies practice tips from cases involving securities, takings, automobile insurance, and wage and hour claims.

  • NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling

    Author Photo

    Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.

  • Series

    Preaching Makes Me A Better Lawyer

    Author Photo

    Becoming a Gospel preacher has enhanced my success as a trial lawyer by teaching me the importance of credibility, relatability, persuasiveness and thorough preparation for my congregants, the same skills needed with judges and juries in the courtroom, says Reginald Harris at Stinson.

  • State, Federal Incentives Heat Up Geothermal Projects

    Author Photo

    Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.

  • Series

    Law School's Missed Lessons: Practicing Client-Led Litigation

    Author Photo

    New litigators can better help their corporate clients achieve their overall objectives when they move beyond simply fighting for legal victory to a client-led approach that resolves the legal dispute while balancing the company's competing out-of-court priorities, says Chelsea Ireland at Cohen Ziffer.

  • A Close Look At The Evolving Interval Fund Space

    Author Photo

    Interval funds — closed-end registered investment companies that make periodic repurchase offers — have recently moved to the center of the conversation about retail access to private markets, spurred along by President Donald Trump's August executive order incorporating alternative assets into 401(k) plans and target date strategies, say attorneys at Simpson Thacher.

  • Series

    The Law Firm Merger Diaries: How To Build On Cultural Fit

    Author Photo

    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

    Author Photo

    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • Series

    The Law Firm Merger Diaries: Making The Case To Combine

    Author Photo

    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • Global Net-Zero Shipping Framework Faces Rough Waters

    Author Photo

    The decision of the International Maritime Organization's Marine Environment Protection Committee to delay its proposal for reducing greenhouse gas emissions from ships, in the face of strenuous U.S. objections, highlights the importance of proactive engagement with policymakers and strategic planning for different compliance scenarios, say attorneys at Blank Rome.

Want to publish in Law360?


Submit an idea

Have a news tip?


Contact us here