Tax

  • July 17, 2026

    Five Below Targeted Amid Wave Of Tariff Refund Suits

    A proposed class of consumers has sued retailer Five Below, claiming the discount-store chain should direct money it receives from the government's tariff refunds to the customers since they, not companies, bore the brunt of the economic pain from higher prices.

  • July 17, 2026

    Eye On ERISA: Jerry Schlichter Talks 401(k) Litigation, Theory

    Plaintiff-side litigation veteran Jerry Schlichter, founding and co-managing partner of Schlichter Bogard LLP, told Law360 that highlights among the firm's recent legal victories include a reported settlement to end 401(k) investment litigation against ADP, as well as a $150 million settlement in a toxic lead emissions case.

  • July 17, 2026

    Conn. Justices Bar Town From Killing Errant Forest Tax Break

    A Connecticut municipal assessor did not have the authority to terminate a property tax break for forest use that was erroneously granted, the state Supreme Court said Friday, suggesting that state lawmakers could clarify the law on the matter.

  • July 17, 2026

    DC Circ. Backs Maximum Prison Term For Trump Tax Leaker

    The D.C. Circuit has upheld the maximum prison sentence handed down in the case of an IRS contractor who pled guilty to leaking President Donald Trump's tax returns, along with thousands of others, ruling Friday that the punishment was "reasonable."

  • July 17, 2026

    Taxation With Representation: Freshfields, Slaughter And May

    In this week's Taxation With Representation, Uber Technologies Inc. buys food delivery company Delivery Hero SE, engineering group ABB Ltd. acquires flow technology company Rotork PLC, and Eli Lilly and Co. buys drug developer AtaiBeckley Inc.

  • July 17, 2026

    UK Litigation Roundup: Here's What You Missed In London

    The past week in London has seen Snapchat and Dolby press on with a fresh infringement claim in their ongoing patent battle, The Telegraph face an intellectual property claim by a photo archive, a group of international human rights barristers and chambers sued, and oil business Equinor embroiled in a contract dispute with BP after recently acquiring full ownership in their offshore project. Here, Law360 looks at these and other new claims in the U.K.

  • July 17, 2026

    Skill Games, Grinch Bots: A Midyear Pa. Legislation Review

    Two major rulings from the Pennsylvania Supreme Court have left it up to the Legislature to address "skill games" and second-degree murder sentences, while other pending bills would tackle a long-standing challenge in administering elections, and make it harder for scalpers to snatch up high-demand tickets or products online.

  • July 16, 2026

    Mich. Appeals Panel Says Tax Sale Claims Must Follow Statute

    The Michigan Court of Appeals has affirmed a lower court's dismissal of a suit brought by former property owners seeking the return of surplus proceeds from tax foreclosure sales, saying in a published opinion the property owners did not follow the necessary statutory process when filing their complaint.

  • July 16, 2026

    11th Circ. Affirms Quarry Valuation Sank $23M Easement Perk

    A 103-acre tract's best alternative use is not an aggregate quarry, the 11th Circuit ruled, rejecting the valuation that supported a partnership's $23 million deduction claim for donating the Georgia property as a conservation easement.

  • July 16, 2026

    Tax Filers Seek Class Cert. In Google Privacy Suit

    Online tax return filers who alleged Google's tracking tool effectively eavesdropped on their confidential tax information asked a California federal judge to certify several classes in their suit against the search giant.

  • July 16, 2026

    NC Panel Tells State Bar To Rethink Ex-Judge's Suspension

    The North Carolina Court of Appeals has partially reversed a disciplinary order against a former state court judge facing a suspension of his law license for a string of alleged misconduct on and off the bench, finding certain professional violations he is accused of committing lacked evidentiary support.

  • July 16, 2026

    Senate Democrats Revive Bill To End Federal Marijuana Ban

    Senate Democrats on Thursday once again reintroduced a cannabis legalization bill that would remove the drug entirely from the ambit of the Controlled Substances Act and impose a tax-and-regulate scheme akin to what is currently in place for alcohol and tobacco.

  • July 16, 2026

    Biggest Sports & Betting Deals To Watch In 2nd Half Of 2026

    The year so far has seen increased private equity investment in pro teams and college sports, U.S. pro soccer's plans to capitalize on the World Cup and the Chicago Bears' hunt for a new host city. Here, Law360 highlights the most significant sports deals to watch for the remainder of 2026.

  • July 16, 2026

    German Court Convicts Former Banker In €320M Cum-Ex Case

    A former banker at an Australian firm was convicted Thursday by a German court of attempting €320 million ($366 million) in tax evasion as part of a cum-ex dividend scandal, a court spokesperson told Law360.

  • July 16, 2026

    Ashurst Perkins Adds Tax Pro In LA From Stradling Yocca

    Ashurst Perkins Coie announced Thursday that it has bolstered its tax practice with a Los Angeles-based partner who came aboard from Stradling Yocca Carlson & Rauth PC.

  • July 16, 2026

    Belgian Energy Revenue Cap Is Lawful, EU Court Adviser Says

    An adviser to the European Union's top court backed Belgium's application of a bloc-wide mechanism for capping revenue collected by certain energy companies, concluding Thursday that the levy didn't deviate from EU law despite applying at a lower threshold.

  • July 16, 2026

    Minn. Court Denies Religious Tax Break For Leased Property

    A Minnesota property owned by a church and leased to a nonprofit organization doesn't qualify for a tax break as a house of worship, the state's tax court said, but a break may be allowed for its use as a public charity.

  • July 15, 2026

    Circuit-By-Circuit Guide To The US Supreme Court's Term

    Federal appeals courts had wide-ranging successes and struggles during the U.S. Supreme Court's recently completed term: One had its best showing in years following its worst showing in years; one felt déjà vu after recently starting to find favor with the justices; and one saw its reputation for independence occupy a rare role in the Supreme Court spotlight.

  • July 15, 2026

    Title Co. Can't Keep Tax Refund, Wash. Panel Rules 2nd Time

    A Washington appeals panel handed a win again to the state Department of Revenue, reversing a lower court order that the department owed an $11 million tax refund to a title insurance and settlement services company.

  • July 15, 2026

    Fed. Circ. Gives Pa. Biz A 2nd Go At $1.5M Tax Penalty Refund

    The Federal Circuit gave a Pennsylvania electrical contractor another chance to pursue a $1.53 million refund claim for penalties paid to the Internal Revenue Service after its owner pled guilty to criminal tax evasion, according to an opinion published Wednesday.

  • July 15, 2026

    HMRC Still Weighing How To Treat Offshore Interest Income

    There's a general consensus that the United Kingdom's tax system creates difficulties for taxpayers with offshore interest income, but there are differing views on how to tackle the issue, so no fixes are being proposed for now, HM Revenue & Customs said Wednesday in summarizing a consultation.

  • July 15, 2026

    Cornyn, Tillis Still Waver On Blanche AG Bid After Hearing

    Todd Blanche had his nomination hearing to be attorney general on Wednesday and two key Republican senators still have yet to say if they will support him.

  • July 15, 2026

    Russia Sanctions Bill Goes Too Far On Tariff Power, Dems Say

    A reworked version of a bipartisan bill aimed at sanctioning Russia over the war in Ukraine wrongly places too much tariff power in the hands of President Donald Trump, some leading congressional Democrats said.

  • July 15, 2026

    Minn. Tax Court Right On $108M Building Value, Justices Told

    The Minnesota Tax Court operated within its discretion to give 80% weight to Hennepin County's appraisal of a Minneapolis office building and 20% to the owner's, the county told the state Supreme Court, urging it to uphold the property's valuation.

  • July 15, 2026

    Mich. Tax Biz Barred From Preparing Federal Returns By Court

    A federal judge granted the federal government's bid to bar a Michigan-based tax and accounting business from preparing federal tax returns over allegations it prepared fraudulent returns that cost the government a tax revenue loss estimated at over $2 million.

Expert Analysis

  • How State FCA Activity May Affect Civil Fraud Enforcement

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    A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.

  • Series

    Judges On AI: Practical Use Cases In Chambers

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    U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.

  • Series

    Trail Running Makes Me A Better Lawyer

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    Navigating the muddy, root-filled path of trail marathons and ultramarathons provides fertile training ground for my high-stakes fractional general counsel work, teaching me to slow down my mind when the terrain shifts, sharpen my focus and trust my training, says Eric Proos at Next Era Legal.

  • What's At Stake In Possible Circuit Split On Medicaid Rule

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    A recent Eleventh Circuit decision, reviving Florida's lawsuit against a federal rule that reduces Medicaid funding based on agreements between hospitals, sets up a potential circuit split with the Fifth Circuit, with important ramifications for states looking to private administrators to run provider tax programs, say Liz Goodman, Karuna Seshasai and Rebecca Pitt at FTI Consulting.

  • Malpractice Claim Assignability Continues To Divide Courts

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    Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.

  • Where PCAOB Goes Next After A Year Of Uncertainty

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    The Public Company Accounting Oversight Board will likely bring fewer enforcement matters in 2026, reflecting a notable change in board priorities following the change in administrations, say Robert Cox and Nicole Byrd at Whiteford Taylor and Matthew Rogers at Bridgehaven Consulting.

  • Series

    Teaching Logic Makes Me A Better Lawyer

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    Teaching middle and high school students the skills to untangle complicated arguments and identify faulty reasoning has made me reacquaint myself with the defined structure of thought, reminding me why logic should remain foundational in the practice of law, says Tom Barrow at Woods Rogers.

  • Series

    Law School's Missed Lessons: Practicing Resilience

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    Resilience is a skill acquired through daily practices that focus on learning from missteps, recovering quickly without internalizing defeat and moving forward with intention, says Nicholas Meza at Quarles & Brady.

  • 5th Circ. Ruling Clarifies Tax Rules For Limited Partners

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    The Fifth Circuit’s Jan. 16 decision in Sirius Solutions v. Commissioner provides greater tax planning certainty by adopting a bright-line test for determining when partners in limited liability companies are exempt from self-employment tax, say attorneys at K&L Gates.

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

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    Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.

  • Series

    The Biz Court Digest: Dispatches From Utah's Newest Court

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    While a robust body of law hasn't yet developed since the Utah Business and Chancery Court's founding in October 2024, the number of cases filed there has recently picked up, and its existence illustrates Utah's desire to be top of mind for businesses across the country, says Evan Strassberg at Michael Best.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • 3 Key Ohio Financial Services Developments From 2025

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    Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.

  • Rescheduling Cannabis Marks New Tax Era For Operators

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    As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.

  • Series

    Playing Tennis Makes Me A Better Lawyer

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    An instinct to turn pain into purpose meant frequent trips to the tennis court, where learning to move ahead one point at a time was a lesson that also applied to the steep learning curve of patent prosecution law, says Daniel Henry at Marshall Gerstein.

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