Tax

  • February 04, 2026

    Goldstein Accountant Admits Tax Return Errors

    A star government witness and the top outside accountant for SCOTUSblog founder Thomas Goldstein and his law firm admitted to making mistakes on Goldstein's tax returns and offering the grand jury erroneous testimony, under cross-examination in the U.S. Supreme Court lawyer's tax fraud trial Wednesday.

  • February 04, 2026

    Minn. Tax Court Lowers Tax Value Of Recreational Lot

    A vacant recreational lot in Minnesota should have its market value lowered because a mass appraisal conducted by the county was not reliable, the state Tax Court ruled. 

  • February 04, 2026

    Minn. Court Denies Agricultural Tax Break For Property

    A Minnesota property doesn't qualify for a lower property assessment under a Green Acres tax classification because only a small portion of the property was used for agricultural reasons, the state Tax Court ruled. 

  • February 04, 2026

    Trump Bid To Move NY Appeal Faces 'Fatal' Error, Judge Says

    A Manhattan federal judge on Wednesday repeatedly aired doubts that President Donald Trump can upend the pending New York state appeal of his hush-money conviction by moving the case to federal court.

  • February 04, 2026

    5 Takeaways From 5th Circ.'s Limited Partner Tax Decision

    The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.

  • February 04, 2026

    Developing Nations See Tax Data Swaps Lacking Reciprocity

    Developing countries' requests for taxpayer information are often denied by other countries even as the resource-strapped nations have invested resources in fulfilling incoming requests, government officials said Wednesday.

  • February 04, 2026

    Tax Group Of The Year: Davis Polk

    Davis Polk & Wardwell LLP scored a significant victory for Exxon Mobil in litigation concerning the tax treatment of a major partnership with Qatar and oversaw several other complex, high-stakes transactions, earning it recognition as a 2025 Law360 Tax Practice Group of the Year.

  • February 04, 2026

    Tax Court Urged To Restore $43M Break For Historic Buildings

    A partnership argued for restoring its $43 million tax deduction for protecting historic property in Kentucky that included a 19th century post office, telling the U.S. Tax Court that the IRS had arbitrarily rejected its claim.

  • February 03, 2026

    Goldstein Knew What Was On His Returns, Accountant Claims

    The top outside accountant handling tax returns for SCOTUSblog founder Thomas Goldstein and his law firm said Tuesday that Goldstein wasn't forthcoming about his gambling records and that he firmly believed the former U.S. Supreme Court attorney knew what was in his allegedly false tax returns when they were filed.

  • February 03, 2026

    Wash. Justices Won't Hear Medline's $2.4M Refund Request

    Medline cannot receive a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, the Washington Supreme Court said, declining to review a state appeals court's decision.

  • February 03, 2026

    House Dems Press Bessent About IRS Retirement Pay Delays

    Democrats on the House Ways and Means Committee demanded answers Tuesday about substantial delays in processing retirement applications for Internal Revenue Service employees who participated in the government's deferred resignation program.

  • February 03, 2026

    IRS Floats Clean Fuel Credit Rules With Foreign Restrictions

    The Internal Revenue Service released long-awaited proposed regulations Tuesday clarifying how domestic transportation fuel producers can qualify for the clean energy fuel tax credit under changes made by Republicans' 2025 budget law, including new foreign restrictions on business owners and feedstock sources.

  • February 03, 2026

    Virgin Islands Co. Wants Experts Barred In $11.5M Pricing Row

    A U.S. Virgin Islands mortgage company challenging the territorial government over $11.5 million in tax bills asked a federal court Tuesday to exclude expert testimony meant to bolster the government's case that the company wrongly claimed a tax break meant to help the local economy.

  • February 03, 2026

    Md. Lawmaker Pitches Urban Agriculture Property Tax Credit

    Maryland would allow more properties to qualify for local-option tax breaks for urban agriculture under legislation pitched to a state House of Delegates panel Tuesday.

  • February 03, 2026

    Kan. Bill Would Increase School Property Tax Exemption

    Kansas would increase its school property tax exemption for 2027 under a bill introduced in the state House of Representatives. 

  • February 03, 2026

    Kan. Bill Would Allow Liquor Tax Hike For Property Reduction

    Kansas would allow localities to increase their liquor tax rates if approved by voters in order to offset revenue losses from lowering property tax rates in the area under a bill introduced in the state House of Representatives.

  • February 02, 2026

    Ex-Goldstein Employee Claims Accountants Made Mistakes

    Defense attorneys for SCOTUSblog founder Thomas Goldstein presented evidence Monday that his firm's tax accountants made serious mistakes in tax filings for Goldstein's wife, Amy Howe, in 2021.

  • February 02, 2026

    Trump, Modi Say US-India Trade Deal Reached

    President Donald Trump said Monday he reached a trade deal with India following a call with Prime Minister Narendra Modi that includes lowering the tariff rate on Indian goods entering the U.S. from 50% to 18%.

  • February 02, 2026

    Calif. Lawmakers OK Tax Break For Tribal Land Conservation

    Native American tribes in California would be eligible for a property tax exemption for land conservation efforts under a bill approved by lawmakers and headed to Gov. Gavin Newsom.

  • February 02, 2026

    Del. Lawmakers OK Review, Revision Of Property Assessment

    Delaware would authorize New Castle County's Office of Finance to review and revise property reassessments for tax purposes if a mistake were made in the reassessment process or certain changes in value occurred under a bill approved by state lawmakers and headed to the governor.

  • February 02, 2026

    RI Bill Would Establish Yearly Tax Amnesty Period

    Rhode Island would dedicate one week every fiscal year during which delinquent taxpayers could make outstanding tax payments without incurring interest or penalties as part of a bill introduced in the state House of Representatives.

  • February 02, 2026

    Md. Senate Bill Would OK Split Of Building, Land Tax Rates

    Maryland counties would be authorized to establish separate real property subclasses and tax rates for land and improvements under legislation introduced Monday in the state Senate.

  • February 02, 2026

    Norton Rose Grows In Key Cities By Adding 5 Polsinelli Attys

    Norton Rose Fulbright announced Monday that it has added five former Polsinelli PC shareholders as partners to grow its transactional and healthcare capabilities in two key U.S. markets.

  • January 30, 2026

    Conn. Justices Free Calif. Woman From Tax Bank Seizure

    The Connecticut Supreme Court ruled Friday that a tax collector cannot recover a shuttered company's debts from a California woman's personal bank accounts, saying the case presented an issue of first impression that has "vexed legal scholars" and "spawned a split of authority" among and within federal and state courts.

  • January 30, 2026

    Labor Dept. Recovered $1.4B For Benefit Plans In Fiscal '25

    The U.S. Department of Labor reported $1.4 billion in recoveries for employee benefit plans in its latest enforcement report on Friday, an amount equal to what the agency has reported for the previous three fiscal years, although it had a significant uptick in funds recovered from abandoned plans.

Expert Analysis

  • Series

    Adapting To Private Practice: From ATF Director To BigLaw

    Author Photo

    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Mulling Worker Reclassification In Light Of No Tax On OT

    Author Photo

    The One Big Beautiful Bill Act's no-tax-on-overtime provisions provide tax relief for employees who regularly work overtime and are nonexempt from the Fair Labor Standards Act, but reclassifying employees may lead to higher compliance costs and increased wage and hour litigation for employers, says Steve Bronars at Edgeworth Economics.

  • Clean Energy Tax Changes Cut Timelines, Add Red Tape

    Author Photo

    With its dramatic changes to energy tax credits, the One Big Beautiful Bill Act will reshape project financing and investment planning — and wind and solar developers, especially those in the early stages of projects, face stricter timelines and heightened compliance challenges, says Dan Ruth at Balch & Bingham.

  • How Cos. In China Can Tailor Compliance Amid FCPA Shifts

    Author Photo

    The U.S. Department of Justice’s recently updated Foreign Corrupt Practices Act enforcement guidelines create a fluid business environment for companies operating in China that will require a customized compliance approach to navigate both countries’ corporate and legal systems, say attorneys at Dickinson Wright.

  • Series

    Playing Baseball Makes Me A Better Lawyer

    Author Photo

    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Series

    Ohio Banking Brief: All The Notable Legal Updates In Q2

    Author Photo

    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • Series

    Law School's Missed Lessons: Skillful Persuasion

    Author Photo

    In many ways, law school teaches us how to argue, but when the ultimate goal is to get your client what they want, being persuasive through preparation and humility is the more likely key to success, says Michael Friedland at Friedland Cianfrani.

  • Reform Partly Modernizes Small Biz Stock Gains Exclusion

    Author Photo

    Changes to the Internal Revenue Code in the One Big Beautiful Bill Act update the qualified small business stock gains exclusion to reflect inflation, but the regime would be more in line with current business realities if Congress had also made the exemption available to additional business structures, says Mark Parthemer at Glenmede.

  • How Real Estate Funds Can Leverage Del. Statutory Trusts

    Author Photo

    Over the last two years, traditional real estate fund sponsors have begun to more frequently adopt Delaware Statutory Trust programs, which can help diversify capital-raising strategies and access to new sources of capital, among other benefits, say attorneys at Polsinelli.

  • Litigation Inspiration: How To Respond After A Loss

    Author Photo

    Every litigator loses a case now and then, and the sting of that loss can become a medicine that strengthens or a poison that corrodes, depending on how the attorney responds, says Bennett Rawicki at Hilgers Graben.

  • DOJ Crypto Enforcement Is Shifting To Target Willfulness

    Author Photo

    Three pending criminal prosecutions could be an indication of how the U.S. Department of Justice's recent digital assets memo is shaping enforcement of the area, and show a growing focus on executives who knowingly allow their platforms to be used for criminal conduct involving sanctions offenses, say attorneys at Gibson Dunn.

  • The Metamorphosis Of The Major Questions Doctrine

    Author Photo

    The so-called major questions doctrine arose as a counterweight to Chevron deference over the past few decades, but invocations of the doctrine have persisted in the year since Chevron was overturned, suggesting it still has a role to play in reining in agency overreach, say attorneys at Crowell & Moring.

  • Series

    Playing Mah-Jongg Makes Me A Better Mediator

    Author Photo

    Mah-jongg rewards patience, pattern recognition, adaptability and keen observation, all skills that are invaluable to my role as a mediator, and to all mediating parties, says Marina Corodemus.

  • Series

    Law School's Missed Lessons: Navigating Client Trauma

    Author Photo

    Law schools don't train students to handle repeated exposure to clients' traumatic experiences, but for litigators practicing in areas like civil rights and personal injury, success depends on the ability to view cases clinically and to recognize when you may need to seek help, says Katie Bennett at Robins Kaplan.

  • Opinion

    4 Former Justices Would Likely Frown On Litigation Funding

    Author Photo

    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

Want to publish in Law360?


Submit an idea

Have a news tip?


Contact us here
Can't find the article you're looking for? Click here to search the Tax archive.