Tax

  • December 01, 2025

    Danish Co. Owner Liable For $280K VAT, Court Says

    The owner of a defunct computer programming company is liable for nearly 1.8 million kroner ($280,000) in value-added taxes assessed on payments for his subcontractual work, according to a decision by the National Tax Court released by the Danish Tax Agency.

  • December 01, 2025

    5th Circ. Ends DOL Appeals Over Biden-Era Fiduciary Regs

    The Fifth Circuit shuttered two appeals from the U.S. Department of Labor that aimed to revive Biden-era regulations expanding the definition of a fiduciary under the Employee Retirement Income Security Act, after the agency told the appellate court it intended to drop the cases.

  • December 01, 2025

    Harman Settles Claims It Skipped Duties On Chinese Products

    Audio electronics company Harman International Industries Inc. has agreed to pay $11.8 million to settle allegations that it evaded U.S. antidumping and countervailing duties on imported electronic components from China.

  • December 01, 2025

    Ill. Dept. Analyzes State Property Tax System Per 2024 Law

    The Illinois Department of Revenue said Monday that it's conducting a study of the state's property tax system as required by a law enacted last year.

  • November 26, 2025

    Colo. Group Says Oil, Gas Fees Are Taxes That Violate TABOR

    A nonprofit conservative advocacy group told a Colorado state court Tuesday that a 2024 law which imposes new fees on oil and gas producers is actually a tax and should be subject to a public vote as required by the Colorado Taxpayer's Bill of Rights.

  • November 26, 2025

    Split 6th Circ. Shields Baker Donelson, Not City Councilman

    In a published opinion, the Sixth Circuit has found that Baker Donelson Bearman Caldwell & Berkowitz PC is shielded by qualified immunity as outside counsel for the city of Nashville in litigation over the law firm's firing of a city election commission chair and member of the firm.

  • November 26, 2025

    Switzerland Delays Crypto Info Swaps With Tax Authorities

    Switzerland will not automatically exchange information on cryptocurrency accounts with foreign tax authorities until at least 2027, although rules governing the exchanges are being adopted into law, the country's executive branch said Wednesday.

  • November 26, 2025

    11th Circ. Urged To Restore Cut To $17M Easement Deduction

    The Internal Revenue Service disregarded U.S. Supreme Court precedent in arguing that the U.S. Tax Court was right to slash a partnership's $17 million tax deduction for donating a conservation easement, the partnership told the Eleventh Circuit.

  • November 26, 2025

    Investor Says Pot Co.'s Old Defenses Can't Stop Fraud Suit

    An investor suing the principals of cannabis company Devi Holdings Inc. over an undisclosed $13 million tax liability is urging a Florida federal court to deny a motion for summary judgment from Devi's CEO, saying it ignores undisputed facts and rehashes old arguments that were rejected at the dismissal stage.

  • November 26, 2025

    Mo. County Can't Impose Additional Tax On Cannabis

    A Missouri county cannot impose an additional 3% excise tax on cannabis sales in its incorporated areas because it's not the prevailing taxing authority under state cannabis laws, the state Court of Appeals ruled. 

  • November 26, 2025

    5 Takeaways From Eaton Trial On Acquisition Financing, Part 1

    The first part of Eaton’s closely watched U.S. Tax Court trial over the company’s financing of a 2012 acquisition has wrapped up, and the judge's questions to witnesses during the first two and a half weeks reveal that he’s leaning the government’s way on at least one of the central questions in the case. Here, Law360 offers five takeaways from the trial held Nov. 3-19, then resuming Dec. 4.

  • November 26, 2025

    Weil Elects 17 New Partners In US, Europe

    Weil Gotshal & Manges LLP has elected 17 lawyers to join its partnership as part of a wider round of promotions in which the firm has also boosted its counsel numbers.

  • November 25, 2025

    Texas Court Asks How Far IRS Deal With Churches Would Go

    A Texas federal judge on Tuesday prodded multiple churches and Christian advocacy groups that are trying to use a proposed deal with the IRS to endorse political candidates, questioning whether churches that are not part of the deal would assert similar rights.

  • November 25, 2025

    Commerce Reviewing Info Gathering For Auto Tariff Rebate

    The U.S. Department of Commerce is seeking comments on requirements for automakers to submit documentation to qualify for a rebate of U.S. tariffs, it said Tuesday.

  • November 25, 2025

    Goldstein Asks 4th Circ. To Undo Pretrial Rulings

    SCOTUSblog co-founder Tom Goldstein is appealing a series of rulings from a Maryland federal judge denying his bid to toss five of the 22 federal tax charges he's slated to stand trial for next year.

  • November 25, 2025

    Senator Admits To Owing $5M In Delinquent Taxes

    West Virginia Sen. Jim Justice and his wife have admitted they owe more than $5 million in back taxes, settling a government lawsuit that accused them of failing to pay off their bill for the last decade, according to federal court filings.

  • November 24, 2025

    Mich. Justices To Weigh Burden Of Proof In Hangar Tax Fight

    The Michigan Supreme Court agreed to weigh a city's appeal of a decision that said the municipality had the burden of proof to show that a company's hangar leased from a regional airport authority was subject to tax.

  • November 24, 2025

    Tax Court Upholds Nix Of $1.9M Deduction Post-Chevron

    A Texas couple cannot claim a $1.9 million tax break for farming, the U.S. Tax Court affirmed Monday, saying a U.S. Supreme Court ruling overturning long-standing deference to federal agencies did not invalidate regulations at issue in the case.

  • November 24, 2025

    Malaysia's DST Must Avoid Bias Against US, Minister Says

    Malaysia will not impose a digital services tax that discriminates against American companies under its U.S. trade agreement, the country's Minister of Digital told lawmakers Monday, maintaining that this won't restrict the country's sovereignty.

  • November 24, 2025

    Toss Of Transient Tax Case Shouldn't Be Stayed, Hawaii Says

    Hawaii's motion in federal court to dismiss a complaint over the expansion of the state's transient occupancy tax to cruise ship passengers has progressed too far for the court to grant a stay of the motion, the state said in a filing.

  • November 24, 2025

    IRS Ticket Tax Fails After Loper Bright, 6th Circ. Told

    The Internal Revenue Service no longer has the discretion to apply a 7.5% ticket tax on membership fees collected by a private jet-sharing operator, the company told the Sixth Circuit, citing the U.S. Supreme Court's landmark decision in Loper Bright.

  • November 24, 2025

    Treasury Beats NJ Law Firm's Suit Over Access To Tax Return

    A federal judge in New Jersey on Monday dismissed a law firm's suit against the U.S. Treasury over unauthorized access to its tax returns, saying that Zemel Law LLC's complaint against the government includes only a "barebone assertion" and lacks the detail necessary to properly claim wrongful disclosure.

  • November 24, 2025

    Mich. High Court Won't Rethink Rejecting 'Rain Tax' Case

    The Michigan Supreme Court declined for a second time to review a pair of challenges to Detroit's stormwater fees, allowing to stand lower court opinions that said the fees were not taxes subject to constitutional limits.

  • November 24, 2025

    Guam Bill Would Create Amnesty Program For Overdue Taxes

    Guam would establish an amnesty program to provide for the waiver of penalties and interest on delinquent corporate and individual income taxes, property taxes and other outstanding tax liabilities under a bill introduced in its unicameral Legislature.

  • November 24, 2025

    Trusts' Identical $2M Tax Bills Don't Add Up, Tax Court Told

    A pair of related trusts challenged nearly $2 million each in taxes and penalties, telling the U.S. Tax Court that the Internal Revenue Service had asserted identical deficiencies despite making different adjustments to the respective tax returns.

Expert Analysis

  • AI Litigation Tools Can Enhance Case Assessment, Strategy

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    Civil litigators can use artificial intelligence tools to strengthen case assessment and aid in early strategy development, as long as they address the risks and ethical considerations that accompany these uses, say attorneys at Barnes & Thornburg.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • How Gov't May Use FARA To Target 'Domestic Terrorism'

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    After the Trump administration’s recent memo directing law enforcement to use the Foreign Agents Registration Act to prosecute domestic terrorism, nonprofit organizations receiving funding from foreign sources must assess their registration obligations under the statute, say attorneys at Pillsbury.

  • Series

    Practicing Stoicism Makes Me A Better Lawyer

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    Practicing Stoicism, by applying reason to ignore my emotions and govern my decisions, has enabled me to approach challenging situations in a structured way, ultimately providing advice singularly devoted to a client's interest, says John Baranello at Moses & Singer.

  • Series

    The Biz Court Digest: Texas, One Year In

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    A year after the Texas Business Court's first decision, it's clear that Texas didn't just copy Delaware and instead built something uniquely its own, combining specialization with constitutional accountability and creating a model that looks forward without losing touch with the state's democratic and statutory roots, says Chris Bankler at Jackson Walker.

  • Series

    Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • Opinion

    It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • Series

    Writing Novels Makes Me A Better Lawyer

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    Writing my debut novel taught me to appreciate the value of critique and to never give up, no matter how long or tedious the journey, providing me with valuable skills that I now emphasize in my practice, says Daniel Buzzetta at BakerHostetler.

  • Opinion

    IRS Shutdown Backlog May Trigger Collection, Refund Chaos

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    As the IRS continues to send automated collection notices amid the ongoing federal government shutdown, a mounting backlog of unprocessed refunds, collections filings and mail is causing problems for taxpayers that will continue even after the shutdown ends, says Meeren Amin at Fox Rothschild.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • Opinion

    High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

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