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Tax
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February 20, 2026
Western Digital Wants Back $21M In COVID-Era Tax Interest
The IRS improperly charged hard drive maker Western Digital $21 million in interest on its tax debt during a period when interest was supposed to be suspended because of the COVID-19 pandemic, the company told the U.S. Court of Federal Claims in asking for a refund.
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February 20, 2026
Neb. Tax Board Says Retail Property Correctly Valued
The Nebraska tax board said that a retail property assessed at more than $1 million was valued correctly, despite claims from the property owner that the assessor's income approach valuation was wrong, in an order released Friday.
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February 20, 2026
Taxation With Representation: Freshfields, Simpson Thacher
In this week's Taxation With Representation, science and technology company Danaher Corp. acquires medical technology company Masimo Corp., Covetrus merges with a unit of fellow animal health technology company Cencora, and private equity firm Leonard Green & Partners LP buys outstanding Mister Car Wash Inc. shares not already owned by LGP affiliates.
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February 20, 2026
Judge Doubts Famed Boston Chef Was Unaware Of Tax Suit
A Massachusetts judge has denied once-acclaimed Boston chef Barbara Lynch's request to lift a default in a lawsuit over unpaid taxes on her now-closed restaurants, saying "it is almost impossible" to believe that Lynch did not know she was being sued personally until now.
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February 20, 2026
Trump Imposes Maximum Tariff After Supreme Court Rebuke
President Donald Trump imposed a temporary global tariff with several exemptions hours after the U.S. Supreme Court struck down tariffs imposed under the International Economic Emergency Powers Act, then announced that he would increase the duty to the 15% maximum.
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February 19, 2026
No Verdict Thursday In Goldstein Case
The jury in SCOTUSblog founder Thomas Goldstein's tax evasion trial broke for the weekend on Thursday without reaching a verdict.
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February 19, 2026
Judge Hesitant To DQ Prosecutor In Fla. Foreign Agent Case
A Florida federal judge seemed hesitant Thursday to disqualify a federal prosecutor in the criminal case against a former Florida congressman and a lobbyist accused of failing to register as foreign agents for Venezuela but chided the U.S. Attorney's Office for not providing more information to rebut the bias accusations and "put this to rest."
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February 19, 2026
Takeaways From US-India Interim Trade Deal
Trade tensions between the U.S. and India have cooled off after a deal to reduce U.S. tariffs was reached this month, but questions remain about how the interim agreement will materialize and influence future negotiations. Here, Law360 examines several takeaways from the interim deal and efforts toward a broader deal arrangement.
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February 19, 2026
Coalition Asks Court To Back Probe Into IRS-ICE Data Sharing
More discovery is needed into the IRS' data-sharing agreement with Immigration and Customs Enforcement in light of the tax authority recently admitting to breaching its terms, a coalition challenging the agreement told a D.C. federal court in seeking a remand.
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February 19, 2026
Tax Court Slashes $115M Easement Deduction
A partnership is not entitled to a $115 million tax deduction for donating a conservation easement over rural farmland in Louisiana, the U.S. Tax Court ruled Thursday, saying the amount "grotesquely" exceeded the easement's actual value.
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February 19, 2026
French Court Approves Budget With Corporate Tax Hikes
France's government can proceed with enacting its budget, which includes taxes targeted at corporations and wealthy individuals, after it largely passed muster before the country's constitutional court Thursday.
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February 19, 2026
Woman Asks Justices For Relief From Tax Preparer's Fraud
A woman facing more than $300,000 in tax bills because her return preparer committed fraud on her filings decades ago asked the U.S. Supreme Court to overturn the Third Circuit's finding that she is responsible, saying it unfairly allows the IRS to bypass the statute of limitations.
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February 19, 2026
Md. Senate OKs Service Station Conversion Tax Break
Maryland's political jurisdictions would be allowed to grant property tax credits for service stations converting to other uses under a bill passed unanimously by the state Senate.
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February 19, 2026
NM Lawmakers OK Longer Redevelopment Property Tax Break
New Mexico would extend a property tax exemption period for eligible redevelopment projects under a bill approved by state lawmakers and headed to the governor.
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February 18, 2026
Trump Taps Atty In Carroll Case For 8th Circ.
President Donald Trump announced Wednesday he's nominating for the Eighth Circuit a co-owner of James Otis Law Group, where the attorney has been part of the legal team representing Trump in writer E. Jean Carroll's defamation suit against the president.
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February 18, 2026
Jury To Get Goldstein Case After Clashing Closing Statements
The jury in SCOTUSblog founder Thomas Goldstein's tax evasion trial will finally begin to deliberate on a 16-count verdict form, after federal prosecutors on Wednesday recounted lies they said he admitted to, and the defense slammed what it described as a shoddy investigation into the charges.
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February 18, 2026
Illinois' Pritzker Proposes Social Media Tax To Fund Education
Illinois Gov. JB Pritzker proposed Wednesday that the state levy a new tax on social media companies with at least 100,000 users in the state and direct the money raised to education as part of a $56 billion budget plan he unveiled for fiscal 2027.
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February 18, 2026
NY Bill Would Allow Low-THC Drinks In Liquor Stores
A new bill introduced in the New York State Legislature would permit alcohol retailers to sell low-potency cannabis-infused beverages with up to 5 milligrams of THC and impose a new tax on their sale.
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February 18, 2026
IRS Asks Court To Deny Probe Of Improper ICE Data-Sharing
A coalition suing the IRS over its data-sharing deal with immigration enforcement authorities should not be allowed to investigate the agency's revelation that it shared some data improperly, the IRS told a D.C. federal court, saying it made the admission "in good faith."
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February 18, 2026
Tax Group Of The Year: Eversheds Sutherland
Eversheds Sutherland's tax practice advised on key deals in 2025, guiding Duke Energy in securing $20 million in investment credits and aiding Verizon in avoiding $12 million in corporate franchise taxes, earning it a spot among the 2025 Law360 Tax Groups of the Year.
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February 18, 2026
Mass. Police Union Head, Lobbyist Get Prison For Kickbacks
A federal judge on Wednesday sentenced the former head of the Massachusetts State Police union and a Boston lobbyist to two years and 15 months in prison, respectively, after the pair were convicted of orchestrating a kickback scheme.
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February 17, 2026
Goldstein Tax Trial Heads To Closing Args As Defense Rests
Jurors in SCOTUSblog founder Thomas Goldstein's tax fraud trial will hear closing arguments Wednesday, after the final two witnesses in the monthlong proceeding took the stand, and new emails regarding Goldstein's efforts to conceal poker debts came to light Tuesday.
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February 17, 2026
Wash. Governor Demands Changes To Millionaires' Tax Bill
A proposal for a nearly 10% tax on income above $1 million that has passed the Washington state Senate is a good start, but it needs significant changes before it gets his signature, Democratic Gov. Bob Ferguson said Tuesday.
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February 17, 2026
Educator Unions Call For SEC Probe Of Apollo's Epstein Ties
The American Federation of Teachers and American Association of University Professors on Tuesday urged the U.S. Securities and Exchange Commission to investigate statements made by Apollo Global Management concerning the private equity firm's alleged ties to convicted sex offender Jeffrey Epstein.
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February 17, 2026
County's Tourism Tax Use Was Reasonable, NC Justices Told
Counsel for a coastal North Carolina county told the state's Supreme Court justices Tuesday that commissioners' decision to spend occupancy tax dollars on public safety and infrastructure wasn't arbitrary and capricious, while opining that buying carnival equipment for their own pleasure might be.
Expert Analysis
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Series
Nature Photography Makes Me A Better Lawyer
Nature photography reminds me to focus on what is in front of me and to slow down to achieve success, and, in embracing the value of viewing situations through different lenses, offers skills transferable to the practice of law, says Brian Willett at Saul Ewing.
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What 2025 Transpo And Logistics Legal Trends Mean For 2026
2025 was challenging for the transportation and logistics sector, with emergent trends including dramatic federal policy shifts, developments in tort risk, and a host of mergers and acquisitions — but a review of these themes offers a useful playbook for where the industry is headed in 2026, says Jonathan Todd at Benesch.
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Series
Law School's Missed Lessons: Practical Problem Solving
Issue-spotting skills are well honed in law school, but practicing attorneys must also identify clients’ problems and true goals, and then be able to provide solutions, says Mary Kate Hogan at Quarles & Brady.
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Opinion
A Uniform Federal Rule Would Curb Gen AI Missteps In Court
To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.
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Series
The Law Firm Merger Diaries: Integrating Practice Groups
Enacting unified leadership and consistent client service standards ensures law firm practice groups connect and collaborate around shared goals, turning a law firm merger into a platform for growth rather than a period of disruption, says Brian Catlett at Fennemore Craig.
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Nonprofits Face Uncertainty Over Political Activity Rules
Two federal court decisions suggesting that the Internal Revenue Service's rules for 501(c)(4) organizations' political activity may be too vague to survive constitutional scrutiny leave nonprofit organizations caught between constitutional limits on government regulation of speech and tax limits on their exempt status, say attorneys at BakerHostetler.
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Opinion
Supreme Court Term Limits Would Carry Hidden Risk
While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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Series
Knitting Makes Me A Better Lawyer
Stretching my skills as a knitter makes me a better antitrust attorney by challenging me to recalibrate after wrong turns, not rush outcomes, and trust that I can teach myself the skills to tackle new and difficult projects — even when I don’t have a pattern to work from, says Kara Kuritz at V&E.
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Series
The Biz Court Digest: Welcome To Miami
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.
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AI Evidence Rule Tweaks Encourage Judicial Guardrails
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.
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Series
The Law Firm Merger Diaries: Getting The Message Across
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.
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Opinion
Horizontal Stare Decisis Should Not Be Casually Discarded
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.
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10 Commandments For Agentic AI Tools In The Legal Industry
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.
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Class Actions At The Circuit Courts: December Lessons
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.
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NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling
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.