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Tax
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March 19, 2026
EU Trade Committee Approves US Trade Deal With Conditions
The European Parliament's trade committee approved major tariff cuts Thursday to implement the bloc's U.S. trade deal, but made the cuts contingent on President Donald Trump respecting a 15% cap on rates, lowering steel and aluminum tariffs and not imposing tariffs over foreign policy concerns.
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March 19, 2026
Affiliated Cos. Not Automatically Linked, EU High Court Says
Businesses are not automatically linked for the purposes of determining state aid eligibility merely because an individual holds a majority stake in each of them, the European Court of Justice said Thursday in a dispute between a Latvian company and the country's tax authorities.
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March 19, 2026
EU Official Says Tax Simplification Requires Trade-Offs
A top tax official in the European Union's executive body said Thursday that EU countries must be prepared to make some trade-offs, for instance on information exchange and information technology investment, if they want to achieve tax simplification.
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March 18, 2026
Temu Users Join Customer Push For IEEPA Tariff Refunds
Online marketplace Temu must refund customers for passed-on costs related to the Trump administration's now-invalidated International Emergency Economic Powers Act tariffs, a consumer leading a proposed nationwide class action told an Illinois state court.
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March 18, 2026
Pa. Jury Convicts Military Contractor Of $1M Fraud Scheme
A Pennsylvania federal jury on Tuesday found a military contractor guilty of 13 counts of defrauding the Defense Logistics Agency of more than $1 million and failing to file corporate tax returns.
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March 18, 2026
Judge Finalizes $3.3M Tax Bill Order For 'Survivor' Winner
A Rhode Island federal court entered a final $3.3 million tax judgment against the first "Survivor" winner, clearing the way for the federal government to start debt collection proceedings to recoup funds tied to the former contestant's tax avoidance on his prize money.
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March 18, 2026
Doctor Gets 6½ Years For Healthcare Fraud, Tax Evasion
An Anchorage, Alaska, physician was sentenced to six and a half years in prison for committing over $16 million in healthcare fraud and tax evasion as part of a scheme that injected sick patients with the wrong medications or dosages, the federal government said Wednesday.
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March 18, 2026
IRS Summons For Man's Coinbase Info Cleared To Go Ahead
A man who alleged that the IRS violated his privacy rights in its summons of personal financial documents from Coinbase failed to properly serve the U.S. in his attempt to block the summons, a California federal judge said Wednesday, dismissing the case.
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March 18, 2026
NYU Tax Center Backs IRS In 2nd Circ. Limited Partner Fight
An investment company's bid to restore a self-employment tax exemption for its limited partners improperly relies on state law to define their federal tax status, New York University's Tax Law Center told the Second Circuit in an amicus brief supporting the IRS.
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March 18, 2026
Tax Prep Firm Can't Challenge Bulk Denial Of Tax Credits
Two tax preparation companies don't have enough interest in their clients' refunds to stop the IRS from issuing batch denials of thousands of pandemic-era worker credit claims, the Ninth Circuit found, affirming an Arizona district court's ruling.
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March 18, 2026
Ind. Board Must Review Electrician Program's Tax Break
An Indiana training program for electricians may be considered a school and, thus, become eligible for a property tax exemption after the tax board too narrowly interpreted the definition of a school, the Indiana Tax Court said.
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March 18, 2026
Del. Allows County Subpoena Of Witnesses For Assessments
Delaware authorized its counties to subpoena witnesses and evidence under certain conditions in disputes over nonresidential real property's assessed value as part of a bill signed by the governor.
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March 17, 2026
4th Circ. Skeptical Of IRS Stance In Spousal Relief Case
A Fourth Circuit panel expressed skepticism Tuesday over the IRS' pursuit of a decades-old debt from a Maryland woman whose late husband's fraudulent activities triggered the liability, with one judge calling the government's interpretation of an eligible liability for spousal relief "really tricky."
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March 17, 2026
House Panel Advances Bill Aimed At Curbing ERISA Litigation
A GOP-led panel in the U.S. House of Representatives on Tuesday advanced legislation that would raise the pleading standards for proposed class action federal benefits lawsuits and delay the start of discovery in those disputes, with Democrats on the committee voting to oppose the legislation.
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March 17, 2026
Ga. Legislators Approve 4th Year Of Income Tax Rebates
A one-time income tax refund worth up to $500 per household was given final approval by the Georgia Senate, and so the state's lawmakers have elected to cut across-the-board refund checks to taxpayers for a fourth straight year.
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March 17, 2026
SD OKs County Gross Receipts Tax To Reduce Property Tax
South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed by the governor.
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March 17, 2026
Pa. Schools' Property Appeal Policy Ruled Unconstitutional
A Pennsylvania school district's policy of only appealing property assessments over $500,000, which resulted in appeals involving several properties owned by a mall, violates the state's constitution, an appeals court affirmed Tuesday.
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March 17, 2026
Miss. Expands Energy Project Tax Break To Battery Systems
Mississippi will offer energy storage facilities that use battery energy storage systems a property tax break for energy projects under a bill signed by the governor.
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March 16, 2026
OCC Calls For Preemption Of Ill. Swipe-Fee Law At 7th Circ.
A top U.S. banking regulator is seconding the banking industry's call for the Seventh Circuit to block Illinois' tax and tip swipe-fee ban, arguing a lower-court judge missed the "forest for the trees" in ruling the state-law restrictions are enforceable against banks it oversees.
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March 16, 2026
Brokerage Lacks NY Ties In Pensions' Tax Claims, Judge Says
A New York federal court threw out claims by three pension plans against a London brokerage firm that, according to the plans, executed fraudulent refund claims for them to the Danish tax authority, finding the brokerage had insufficient ties to New York.
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March 16, 2026
SD Eliminates Ag Land Assessment, Tax Oversight Task Force
South Dakota eliminated a task force that oversaw the assessment and taxation of agricultural land and required the state Department of Revenue to provide data relating to the valuation of such land to state legislative tax committees under a bill signed by the governor.
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March 16, 2026
Ga. Panel Says Minister Can't Rep His Church In Tax Case
The Georgia Court of Appeals said Monday that nonattorneys can't be allowed to represent unincorporated associations in court, backing a trial court's dismissal of a minister's bid to represent his church in a property tax dispute with his home county.
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March 16, 2026
Mass. Tax Valuation Cut For Seasonal Home With No Heat
A Massachusetts home with no heat, furnace or insulation was overvalued by a local assessor, the state tax board said in a decision released Monday.
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March 16, 2026
IRS' Easement Fraud Penalties Require Trial, 5th Circ. Told
The Internal Revenue Service violated the Seventh Amendment by imposing civil fraud penalties without a jury first reviewing them, a partnership told the Fifth Circuit, arguing the penalties' common-law roots allow the entity to invoke constitutional protections in its conservation easement tax deduction dispute.
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March 14, 2026
Atty Who Sought Trump Pardons Accused Of Extorting Client
A South Carolina attorney and lobbyist who has billed himself as a fixer for prisoners seeking clemency from President Donald Trump made an appearance in Brooklyn federal court Saturday, following his arrest over accusations that he tried to extort a client for over half a million dollars.
Expert Analysis
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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.
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Series
Preaching Makes Me A Better Lawyer
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.
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State, Federal Incentives Heat Up Geothermal Projects
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.
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Series
Law School's Missed Lessons: Practicing Client-Led Litigation
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.
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A Close Look At The Evolving Interval Fund Space
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.
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Series
The Law Firm Merger Diaries: How To Build On Cultural Fit
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.
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Considerations When Invoking The Common-Interest Privilege
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.
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Series
The Law Firm Merger Diaries: Making The Case To Combine
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.
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Global Net-Zero Shipping Framework Faces Rough Waters
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.