Tax

  • June 04, 2025

    Ohio Justice Questions School Board's Tax Appeal Claim

    An Ohio justice criticized a school board's claim that state law allows it to appeal administrative property valuation rulings to county courts when the board doesn't own the property at issue.

  • June 04, 2025

    Dutch Court Sentences Man To 6 Months In €40M VAT Fraud

    A Netherlands court sentenced a man to over six months in prison for his role in a €40 million ($45.7 million) value-added tax fraud scheme connected to a larger investigation, the European Public Prosecutor's Office said Wednesday.

  • June 04, 2025

    Loeb & Loeb Trusts And Estates Head Jumps To Proskauer

    Proskauer Rose LLP has hired the former chair of Loeb & Loeb LLP's international trusts and estates practice group to represent ultra-high-net-worth individuals and families.

  • June 03, 2025

    DC Circ. Rejects Tipster's Bid To Reverse IRS Award Denial

    The D.C. Circuit refused to reinstate a tipster's petition for a whistleblower award before the U.S. Tax Court claiming his former employer intentionally misclassified him as an independent contractor, ruling Tuesday the Tax Court lacked jurisdiction since he failed to show the agency acted on his tip.

  • June 03, 2025

    NY Family Partnership Fights $4.5M Income Shift In Tax Court

    A New York family partnership challenged an Internal Revenue Service determination that it formed mainly to reduce the tax liability of one of its limited partners, telling the U.S. Tax Court that the agency wrongly shifted $4.5 million in income taxable to him.

  • June 03, 2025

    Wis. Village Wants Reversal Of Land Transfers To Tribal Trust

    Hobart, Wisconsin, has asked a federal judge to undo a move by the U.S. Department of the Interior to place properties into a trust for the Oneida Nation, arguing that the transfers were made despite the village's claims of a biased administrative process.

  • June 03, 2025

    WTO Useful For China Enforcement, US Trade Nominee Says

    The U.S. should work with partners at the World Trade Organization to apply further trade pressure on China, making sure the country is complying with rules and trading fairly, a Skadden partner nominated by President Donald Trump to represent the U.S. at the WTO told lawmakers Tuesday.

  • June 03, 2025

    Texas Gives Some Property Owners More Time To Pay Taxes

    Some Texas property owners whose taxing authorities allow bills to be paid in two installments will get more time to make their initial payment under legislation signed by Gov. Greg Abbott.

  • June 03, 2025

    Senate Panel Advances Trump's Pick To Lead IRS

    The Senate Finance Committee approved President Donald Trump's selection of former U.S. Rep. Billy Long to serve as commissioner of the IRS on Tuesday, sending the nomination to the full Senate.

  • June 03, 2025

    USTR Extends Exclusions From 2018 China Tariffs

    The Office of the U.S. Trade Representative has extended tariff exclusions for certain products from China under a set of 2018 trade measures aimed at what the U.S. described as Beijing's restrictive intellectual property rules.

  • June 03, 2025

    Irish Court Says US Co.'s Irish Units Not Owed Treaty Benefits

    Three Irish subsidiaries cannot benefit from the U.S.-Ireland tax treaty's provision of equally favorable treatment between U.S. and Irish residents because their ultimate parent entity, a Delaware financial firm, is disregarded for U.S. tax purposes, Ireland's Court of Appeal said in a judgment.

  • June 03, 2025

    Oregon Sen. OKs Extending Brownfields Property Tax Break

    Oregon would extend its program of local property tax incentives for brownfield development for six years under legislation passed unanimously by the state Senate on Tuesday.

  • June 03, 2025

    The Law360 400: A Look At The Top 100 Firms

    A rebound in client work sent the nation’s largest law firms into growth mode last year, driving a wave of hiring, mergers and strategic moves that reshaped the top tier of the Law360 400. Here's a preview of the 100 firms with the largest U.S. attorney headcounts.

  • June 03, 2025

    Precedent Does Apply To $6.6M Microcaptive Case, Court Told

    A captive insurance program operator challenging $6.6 million in tax fraud penalties told a Pennsylvania federal court that the government boldly and incorrectly claimed that the U.S. Supreme Court's landmark ruling requiring a jury to make certain fraud findings doesn't apply to its case.

  • June 02, 2025

    Montana Tribal Tariff Dispute Will Stay In US Trade Court

    A Montana federal judge won't reconsider an order to transfer a challenge to President Donald Trump's Canada tariff orders by members of the Blackfeet Nation to the U.S. Court of International Trade, saying the CIT has historical jurisdiction over claims by tribal members on import and duty-related actions.

  • June 02, 2025

    Budget Bill Would Deepen Residential Solar's Woes

    A Sunnova unit's bankruptcy declaration — the latest among dozens of solar companies that have struggled to stay afloat — adds to evidence of a floundering residential solar industry, which now faces further diminishing prospects under the federal budget reconciliation bill.

  • June 02, 2025

    1st Circ. Largely Backs Convictions For Cop Union Kickbacks

    The First Circuit on Monday mostly upheld the convictions of a former Massachusetts state police union president and a Beacon Hill lobbyist who were found guilty of running a kickback scheme, but ordered new sentencing hearings for them after vacating some of the guilty findings.

  • June 02, 2025

    Trump Renews Call For Justices To Lift Gov't Overhaul Pause

    President Donald Trump asked the U.S. Supreme Court on Monday to lift a California federal judge's order barring the implementation of layoffs and reorganization plans at various federal departments and agencies, arguing the order imposes nonexistent congressional limits on his presidential authority.

  • June 02, 2025

    Ill. Budget Increases Taxes On Tobacco, Online Sports Books

    Illinois' Democratic-controlled General Assembly passed a $55 billion budget for fiscal 2026, including about $800 million in targeted tax hikes on tobacco, vaping and online sports betting.

  • June 02, 2025

    Justices Urged To Reject Bid Disputing IRS Crypto Summons

    The U.S. Supreme Court should not take up the case of a bitcoin investor who claimed the IRS violated his privacy when it seized his records from the cryptocurrency exchange, the government argued, saying the case is a poor vehicle for addressing concerns about digital-era transactions.

  • June 02, 2025

    4 Mass. Rulings You May Have Missed In May

    Massachusetts judges grappled with accusations of fraud in the sale of a struggling life sciences company and gave the benefit of the doubt to a vendor who allegedly sold the state gallons of ineffective hand sanitizer, among other notable rulings last month.

  • June 02, 2025

    GOP Budget Adds Punitive Twist To Talks On Digital Taxes

    The House-passed budget's punitive tax hikes on companies and people from countries with digital services taxes is poised to complicate trade negotiations aimed at removing DSTs and to weaken foreign investment in the U.S., fiscal experts told Law360.

  • June 02, 2025

    Minn. Justices Prod Humana On Pharmacy Benefit Sourcing

    Minnesota Supreme Court justices appeared skeptical Monday of a Humana subsidiary's arguments that sales of pharmacy benefit services attributed to the state should be sourced to a Humana unit based in Wisconsin.

  • June 02, 2025

    Feds Want 12½ Years For Ex-Ill. Speaker Convicted Of Bribery

    Prosecutors are urging an Illinois federal judge to sentence former state House Speaker Michael Madigan to prison for 12½ years for bribery, conspiracy and fraud, saying his conduct adds "another sordid chapter to Illinois' storied reputation of corruption" while Madigan, armed with more than 200 letters of support, seeks only probation.

  • June 02, 2025

    Foley & Lardner Opens In Nashville With 3 Holland & Knight Attys

    Foley & Lardner LLP has chosen Nashville as the location for its 27th office worldwide, bringing on three attorneys who had been at Holland & Knight LLP to work on regulatory, tax and transactional matters, the firm announced Monday.

Expert Analysis

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

    Author Photo

    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

    Author Photo

    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • A Look At PCAOB's Record-Breaking Enforcement In 2024

    Author Photo

    The Public Company Accounting Oversight Board in 2024 brought more enforcement actions against auditors and imposed increasingly higher monetary penalties, showing that it was not afraid to exercise its power to fine and reprimand firms, a trend that will likely continue in 2025, say attorneys at Briglia Hundley.

  • Series

    Exercising On My Peloton Bike Makes Me A Better Lawyer

    Author Photo

    While I originally came to the Peloton bike for exercise, one cycling instructor’s teachings have come to serve as a road map for practicing law thoughtfully and mindfully, which has opened opportunities for growth and change in my career, says Andrea Kirshenbaum at Littler.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

    Author Photo

    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Series

    Playing Esports Makes Me A Better Lawyer

    Author Photo

    Competing in a global esports tournament at Wimbledon last year not only fulfilled my childhood dream, but also sharpened skills that are essential to my day job, including strategic thinking, confidence and networking, says AJ Schuyler at Jackson Lewis.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

    Author Photo

    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

    Author Photo

    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Series

    Fixing Up Cars Makes Me A Better Lawyer

    Author Photo

    From problem-solving to patience and adaptability to organization, the skills developed working under the hood of a car directly translate to being a more effective lawyer, says Christopher Mdeway at Kaufman Dolowich.

  • Opinion

    A New Tax On Employers Could Help Curb Illegal Immigration

    Author Photo

    To better enforce the law against hiring immigrants unauthorized to work in the U.S., Congress should enact a punitive excise tax on compensation paid to such immigrants and amend the False Claims Act to allow qui tam actions against employers for failure to pay such tax, says Ajay Gupta at Moore Tax Law Group.

  • Making The Pitch To Grow Your Company's Legal Team

    Author Photo

    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • Justices May Find Gov't Can Keep Fraudulent Transfer Benefit

    Author Photo

    Based on the justices' questions at the recently argued U.S. v. Miller, the Supreme Court appears prepared to hold that the U.S. — unlike any other creditor — is permitted to retain the benefits of a fraudulent transfer to the detriment of other bankruptcy creditors, says Kevin Morse at Clark Hill.

  • Opinion

    Tax Court Should Update Framework For Defining Insurance

    Author Photo

    ​​​​​​​The U.S. Tax Court's unnecessary determination in Royalty Management Insurance v. Commissioner that a fraudulent transaction did not contain the hallmarks of a legitimate insurance transaction applies an outdated analysis that threatens the captive insurance sector and illustrates the need for a more modern framework to define true insurance, says Matthew Queen at the Queen Firm.

  • When US Privilege Law Applies To Docs Made Outside The US

    Author Photo

    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • Impact Of Corporate Transparency Act Ambiguity On Banks

    Author Photo

    Even though banks generally needn't file beneficial ownership information reports, financial institutions must continue to monitor the status of the Corporate Transparency Act and understand its requirements in case the nationwide injunction that was issued against the CTA earlier this month is overturned, say attorneys at Armstrong Teasdale.

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.