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Tax
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March 23, 2026
Democratic AGs Demand IEEPA Tariff Refund Legislation
A group of Democratic state attorneys general pushed congressional leaders to enact legislation that would require timely refunds of all duties levied under the now-invalidated International Emergency Economic Powers Act tariffs, including interest.
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March 23, 2026
Tax-Evading Farm Biz Owner Hospitalized On Way To Prison
The owner of a vertical farming business whom federal authorities sought to arrest after he failed to report to prison for tax evasion was hospitalized for a medical emergency on his way to surrender, his wife told a Pennsylvania federal court Monday.
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March 23, 2026
Ind. Tax Board Cuts Vacant Building Value Due To Demo Cost
The Indiana tax board said that a vacant property purchased to be made into a medical research facility should have its assessed value reduced to account for the cost of demolition.
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March 23, 2026
Canada's Tax Court Lowers Company Director's Bill
A Canadian businessman's tax bill must be reduced because Quebec's tax authority included unremitted amounts from outside the assessment period, the Tax Court of Canada said in a judgment.
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March 20, 2026
4 Open Questions On Tariff Refund System Development
U.S. Customs and Border Protection is developing a system to refund tariffs struck down by the U.S. Supreme Court, but it remains unclear whether it will cover the entire gamut of duties President Donald Trump imposed under the International Emergency Economic Powers Act. Here, Law360 examines four open questions surrounding the IEEPA tariff refund system being developed by Customs.
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March 20, 2026
Ex-Fla. Rep Denied 11th-Hour Depo In Foreign Agent Case
A Florida federal judge Friday denied a former congressman's requests to depose a key witness and have the government turn over interview notes before the start of a trial on charges of failing to register as a Venezuelan foreign agent, saying the defense counsel can still ask questions on cross-examination.
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March 20, 2026
Texas Judge Tosses FinCEN Rule On All-Cash Home Sales
A Texas federal judge has found that the U.S. Department of the Treasury's Financial Crimes Enforcement Network can't maintain its directive regarding reporting of all-cash residential real estate transactions, after the agency failed to show how the deals should broadly warrant suspicion.
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March 20, 2026
The Quest For A 'Sound Basic Education' In North Carolina
Robb Leandro was the original named plaintiff in one of the longest-running lawsuits in Tar Heel State history, centered on the state's constitutional obligation to provide children with a "sound basic education." Over three decades, a series of eponymous North Carolina Supreme Court opinions have steered the state toward what could be a multibillion-dollar remedy to improve public education. He's now waiting alongside millions of residents for the state's justices to release what could be a far-reaching opinion, more than two years after hearing oral argument.
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March 20, 2026
DC Circ. Urged To Maintain Block On IRS-ICE Data Sharing
The D.C. Circuit should keep in place a block on the IRS' policy of sharing data with immigration authorities because the policy is unlawful and a lower court properly weighed the matter, a coalition of nonprofits and labor unions said.
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March 20, 2026
Frozen Tax Thresholds Boost UK Inheritance Tax Receipts
Inheritance tax revenue is still rising due to the freeze on tax thresholds amid rising house prices, Britain's tax authority said Friday.
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March 20, 2026
Duane Morris Bolsters SF Team With Hanson Bridgett Hire
Duane Morris LLP is growing its West Coast team, bringing in a Hanson Bridgett LLP transactions attorney as a partner in its San Francisco office.
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March 20, 2026
4th Circ. Dubious Of Undoing Execs' Payroll Tax Convictions
Two former software executives in North Carolina challenging their conviction for failing to pay employment taxes seemed unlikely to get a reversal in the Fourth Circuit on Friday, with at least one judge hearkening back to his days as a prosecutor as he opined that the pair had essentially been "stealing."
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March 20, 2026
Nelson Mullins Launches Venezuela-Focused Practice
Following the recent U.S. military operations in Venezuela and citing the rapidly changing geopolitical situation developing inside the country, Nelson Mullins Riley & Scarborough LLP has launched a practice group dedicated to advising clients in the South American nation, according to a firm announcement Friday.
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March 20, 2026
Taxation With Representation: Clifford Chance, Davis Polk
In this Week's Taxation With Representation, Public Storage acquires National Storage Affiliates Trust, 3M teams up with Bain Capital to buy Madison Fire & Rescue, and Mastercard acquires stablecoin infrastructure firm BVNK.
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March 20, 2026
Paris Firm Adds Longtime Transfer Pricing Expert
De Gaulle Fleurance, a Paris firm specializing in business law, has boosted its international tax department with the addition of a longtime expert in transfer pricing.
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March 19, 2026
Amazon Unlawfully Taxes Exempt Baby Items In Fla., Suit Says
Two Florida shoppers filed a proposed class action Thursday in Washington federal court accusing Amazon.com Inc. of overcharging customers by collecting sales tax on items that are supposed to be tax-free under Florida law, such as cribs, strollers, diapers and other products for toddlers and babies.
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March 19, 2026
LA Cannabis Shop Fights Shutdown Over $4.9M Tax Bill
The new manager of a Los Angeles cannabis dispensary is suing state and city agencies in California state court to stop them from shutting down the business over a $4.9 million unpaid tax bill incurred by old management, arguing the agencies are acting arbitrarily and denying the managerial company due process.
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March 19, 2026
IRS Seeks To Save Increased Penalties In $43M Easement Row
The owner of a Kentucky historic property should be subject to additional penalties for improperly deducting $1.6 million in expenses associated with a $43 million tax break claim for a preservation easement that the IRS rejected for accuracy reasons, the agency told the U.S. Tax Court.
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March 19, 2026
DC Gov't Urged To Reshape SALT Cap Workaround Plan
A Washington, D.C., bill that would give pass-through entities a workaround to the federal cap on deductions for state and local taxes needs changes to integrate properly with existing district taxes, witnesses said at a D.C. Council hearing Thursday.
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March 19, 2026
Meta Says IRS Defying Settled Facts In $16B Tax Fight
The IRS is refusing to agree to the truth of parts of the trial transcript and the U.S. Tax Court's opinion last year in a Facebook transfer pricing case as the social media platform's parent, Meta, disputes a $16 billion tax bill in a related case, the company told the court.
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March 19, 2026
Tariff Refund System Testing Underway, US Customs Says
The program for U.S. importers to claim refunds for tariffs paid under the global regime struck down by the U.S. Supreme Court is undergoing testing, according to a declaration by a Customs and Border Protection official filed Thursday.
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March 19, 2026
Texas Court Erases $7.8M In Taxes On Stored Export Oil
A Texas company storing presold crude oil to be exported to foreign countries was wrongly taxed $7.8 million by a county assessor, a state appeals court ruled Thursday, reversing a trial court decision.
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March 19, 2026
Minn. House Bill Seeks $4B Property Tax Refund
Minnesota would allow eligible taxpayers to claim a refund for a portion of property taxes paid in 2026 under a bill introduced in the state House of Representatives.
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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.
Expert Analysis
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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.
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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.