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Tax
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March 03, 2026
DC Circ. Urged To Aid Discovery In ICE-IRS Data-Sharing Case
A taxpayer group challenging the legality of a deal allowing the Internal Revenue Service to share taxpayer location information with immigration authorities asked the D.C. Circuit to remand part of the case to investigate the IRS' admission that it improperly shared addresses under the agreement.
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March 03, 2026
UK Tribunal Blocks Firm From Reviving Wage Subsidy Claim
A flooring company cannot challenge a lower court's ruling that HM Revenue & Customs correctly used a lower salary figure than provided to determine payments under a wage subsidy scheme during the COVID-19 pandemic, the Upper Tribunal said in a decision released Tuesday.
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March 03, 2026
Gov't Goes After $19M In Biofuel Tax Credit Fraud Case
A businessman who owes more than $19 million to a company subject to forfeiture over its involvement in a $511 million biofuel tax credit fraud must hand over the money to the federal government now that a catfishing scheme targeting him is resolved, the government told a Utah federal court.
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March 03, 2026
Judge Says Okla. Court Can't Confirm Tribe's Reservation
An Oklahoma federal judge has denied a bid by the Osage Nation for an order that would vacate a decades-old Tenth Circuit decision that determined its reservation boundaries had been disestablished, saying the district court is no longer active in the case and must continue to rely on precedent.
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March 03, 2026
Tenn. Lawmakers OK Expanding Assessment Division's Duties
Tennessee would expand the duties of the state comptroller's office's division of property assessments under a bill approved by state lawmakers and headed to the governor.
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March 03, 2026
Feds Lose Fight To End NY Congestion Pricing
A Manhattan federal judge ruled Tuesday that the U.S. Department of Transportation acted unlawfully when it purportedly terminated a federal agreement that gave New York's congestion pricing the green light, handing the state a decisive victory against the Trump administration's efforts to eliminate the program.
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March 02, 2026
4 Things That Likely Sealed Fate Of SCOTUSblog Founder
When 12 "guilty" verdicts were read aloud by the jury in SCOTUSblog founder Thomas Goldstein's tax evasion and mortgage fraud trial last week, it was the culmination of a 16-day trial that took jurors deep into Goldstein's ultra high-stakes poker playing, his lavish lifestyle and his former law firm's accounting. Here, Law360 looks at four key pieces of evidence that likely moved jurors to their decision.
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March 02, 2026
Fed. Circ. Quickly Releases Mandate In Trump Tariff Case
Businesses and states that successfully challenged President Donald Trump's global tariff regime can proceed with their efforts to seek refunds, as the Federal Circuit expedited the release of its mandate in the case to the U.S. Court of International Trade on Monday.
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March 02, 2026
7th Circ. Urged To Nix Wisconsin Homeowners' Tax Appeal
A Wisconsin school district is asking the Seventh Circuit to reject an appeal by a group of homeowners that claims the Menominee Indian Tribe joined forces with it and other municipalities to increase their tax burden, arguing that the property owners' claims are not redressable in the federal court.
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March 02, 2026
FedEx Customers Seek Refunds For Passed-On Tariff Costs
A proposed class action in Florida federal court looks to make sure FedEx refunds customers for the costs of tariffs the shipping giant passed on to them as the company looks to recoup its payments made under President Donald Trump's illegal tariff regime.
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March 02, 2026
Minn. Tax Court Erred In Valuing Hotel, Minn. Justices Told
The Minnesota Tax Court improperly lowered the value of a Minneapolis hotel and convention center and should not have disregarded the minimum assessment agreement that existed between the county and the property owner, the county told the Minnesota Supreme Court.
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March 02, 2026
Mass. Board Raises, Lowers Boston Building Tax Values
A Massachusetts board trimmed the valuation of a Boston office building for one tax year while boosting it for two others in a decision released Monday, rejecting larger changes sought by the parties.
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March 02, 2026
Guernsey Weighs Wider Access To Beneficial Ownership Info
Guernsey is considering allowing people who can demonstrate a "legitimate interest," such as journalists, nongovernmental organizations and due diligence service providers, to access beneficial ownership information about companies in its jurisdiction, according to the government.
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March 02, 2026
Spanish Official To Lead OECD Tax Transparency Forum
A Spanish tax official has been appointed to lead the secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes, the Organization for Economic Cooperation and Development said.
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March 02, 2026
Justices Decline To Hear Challenge To NJ Royalty Tax System
The U.S. Supreme Court declined on Monday to hear a tobacco company's claims that New Jersey's method of taxing royalty income discriminates against interstate commerce by basing a deduction on the amount of business activity a royalty recipient conducts inside the state.
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February 28, 2026
2nd Circuit Says IRS Can Apply Foreign Biz Reporting Penalty
The Internal Revenue Service may use administrative assessment to collect penalties from a taxpayer for failing to report control of a foreign business from 2005 to 2009, the Second Circuit held Friday, vacating a U.S. Tax Court ruling.
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February 27, 2026
Goldstein Testimony 'Solidified' Case, Juror Says
One of the 12 jurors who convicted SCOTUSblog founder Thomas Goldstein on a slew of tax and mortgage charges on Feb. 25 told Law360 that the key moment in the 16-day trial was when the famed U.S. Supreme Court lawyer took the stand, with the juror calling the testimony "a performance."
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February 27, 2026
Washington 'Millionaires Tax' Clears House Panel With Tweaks
A proposal for a nearly 10% tax on income above $1 million cleared the Washington State House of Representatives' Finance Committee on Friday, with members opting for a few changes but rejecting a proposed amendment that would have required voter approval.
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February 27, 2026
Denmark's Top Party Plans Wealth Tax Ahead Of Elections
Denmark's top party has proposed a 0.5% wealth tax as a pillar of its platform for early elections called by a prime minister seeking to build on public support for her efforts to prevent the U.S. from taking over Greenland.
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February 27, 2026
Ala. Lawmakers OK Boosted Tourism Project Tax Break Cap
Alabama would increase caps on tax rebates available to companies that operate qualifying tourism projects in the state under a bill approved by the state Legislature and sent to the governor.
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February 27, 2026
3 Takeaways From The Supreme Court's Mich. Tax Sale Case
The U.S. Supreme Court will consider issues of fairness and just compensation in a case in which a Michigan county seized a home over a disputed $2,200 tax debt and sold it at auction, but oral arguments made clear it will not be an easy decision. Here, Law360 presents three takeaways from the oral arguments in Pung v. Isabella County.
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February 27, 2026
Tax Court Urged To Restore Nixed $85M Conservation Break
The U.S. Tax Court should restore an $85 million tax deduction denied to a partnership for its donation of a conservation easement protecting hundreds of acres of Virginia forest, the partnership told the court, arguing that the land was so financially valuable because it could have been developed for coal mining.
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February 27, 2026
Taxation With Representation: Linklaters, Wilson Sonsini
In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.
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February 26, 2026
Goldstein Placed Under Home Confinement Until Sentencing
SCOTUSblog founder Thomas Goldstein was placed under home confinement by a Maryland federal judge until his sentencing, but will likely be able to keep his $3 million D.C. home after the jury that convicted him separately found there wasn't a clear nexus between the property and his mortgage fraud conviction.
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February 26, 2026
PepsiCo Loses Another Frito-Lay Tax Deficiency Fight In Ill.
An Illinois state panel affirmed a trial court's finding that PepsiCo improperly excluded Frito-Lay profits from state income tax calculations by factoring expatriates' foreign payroll into its considerations, handing the company its second appellate loss on the issue.
Expert Analysis
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Defeating Estoppel-Based Claims In Legal Malpractice Actions
State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.
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Series
The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Series
Mindfulness Meditation Makes Me A Better Lawyer
Mindful meditation enables me to drop the ego, and in helping me to keep sight of what’s important, permits me to learn from the other side and become a reliable counselor, says Roy Wyman at Bass Berry.
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AI Litigation Tools Can Enhance Case Assessment, Strategy
Civil litigators can use artificial intelligence tools to strengthen case assessment and aid in early strategy development, as long as they address the risks and ethical considerations that accompany these uses, say attorneys at Barnes & Thornburg.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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How Gov't May Use FARA To Target 'Domestic Terrorism'
After the Trump administration’s recent memo directing law enforcement to use the Foreign Agents Registration Act to prosecute domestic terrorism, nonprofit organizations receiving funding from foreign sources must assess their registration obligations under the statute, say attorneys at Pillsbury.
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Series
Practicing Stoicism Makes Me A Better Lawyer
Practicing Stoicism, by applying reason to ignore my emotions and govern my decisions, has enabled me to approach challenging situations in a structured way, ultimately providing advice singularly devoted to a client's interest, says John Baranello at Moses & Singer.
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Series
The Biz Court Digest: Texas, One Year In
A year after the Texas Business Court's first decision, it's clear that Texas didn't just copy Delaware and instead built something uniquely its own, combining specialization with constitutional accountability and creating a model that looks forward without losing touch with the state's democratic and statutory roots, says Chris Bankler at Jackson Walker.
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Series
Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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Opinion
It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.