Tax

  • January 02, 2026

    Mass. Home Rightly Valued As Completed, Board Says

    A Massachusetts home cannot have its property value lowered despite the homeowner's assertion that the home was not fully built at the time of the assessment, the state tax board ruled. 

  • January 02, 2026

    Hilton Hotel Tax Valuation Rightly Cut, Minn. Justices Told

    Minnesota's tax court was correct in reducing the tax valuations of a Hilton hotel and convention center, which included a $70 million drop in one year, the property owner told the Minnesota Supreme Court.

  • January 02, 2026

    Hawaii Property Tax Appeal Is Untimely, State Justices Affirm

    A Hawaii vacation homeowner failed to appeal his property's tax assessment through the correct channels and is now time-barred from doing so, the Hawaii Supreme Court said. 

  • January 02, 2026

    Ind. House Bill Would Allow Municipal Tax On Shorter Rentals

    Indiana would authorize municipalities to impose an innkeeper's tax on the rental of rooms and other accommodations in hotels and motels for less than 30 days under a bill filed in the state House of Representatives.

  • January 02, 2026

    IRS Floats Updates To Fee Paid By Brand Drugmakers

    The Internal Revenue Service floated updates to regulations governing how branded prescription drug manufacturers or importers should calculate an annual fee established by the Affordable Care Act, a move the agency said aims to incorporate changes in drug discount programs and clarify tax reporting.

  • January 02, 2026

    All Eyes On 2026 Elections As Ga. Lawmakers Get Into Gear

    Georgia lawmakers are expected to move on from the heavyweight fight over tort reform that stole the stage last year and set their sights on elections slated for November when they return to Atlanta this month, experts told Law360.

  • January 02, 2026

    Guns, Taxes & Labor: Cannabis Litigation Trends To Watch

    In 2026, courts throughout the U.S. will consider cases weighing Second Amendment rights of cannabis users, a punitive federal tax policy that affects state-legal marijuana businesses, labor peace requirements in the cannabis space, and whether a constitutional doctrine bars states from preferencing their residents in doling out marijuana licenses.

  • January 02, 2026

    Marijuana And Hemp Policy Enters Uncharted Waters In 2026

    The final weeks of 2025 produced two monumental shifts poised to reshape the cannabis policy landscape in the coming year: Congress' approval of language to redefine lawful hemp nationwide and a presidential executive order directing the administration to loosen federal restrictions on marijuana for the first time in over five decades.

  • January 02, 2026

    Cases To Watch In Native American Law In 2026

    The new year in Native American law is expected to usher in rulings on the rights of Indigenous nations and their citizens, including disputes over voting, hunting and fishing, and a possible expansion of the Supreme Court's 2020 landmark decision in McGirt v. Oklahoma.

  • January 02, 2026

    California Legislation And Regulations To Watch In 2026

    Legal experts expect California lawmakers and regulators to continue to grapple with the artificial intelligence boom, various battles with the Trump administration and new climate disclosure requirements in 2026. Here's a shortlist of the major developments that Golden State attorneys will be watching.

  • January 02, 2026

    Top International Tax Policy To Watch In 2026

    The details of a proposed U.S. exemption from the global minimum tax's international provisions, possible retaliatory measures by the U.S. government and the rollout of major changes in Congress' latest budget are high priority for tax professionals going into 2026. Here, Law360 previews international tax practitioners' top priorities for the coming year.

  • January 02, 2026

    Benefits Attys Lock In On High Court As 2026 Gets Underway

    A withdrawal liability case set to be argued at the U.S. Supreme Court in January and a pair of high court petitions from Home Depot workers and Parker-Hannifin will be top of mind for Employee Retirement Income Security Act practitioners as the new year kicks off. Here's a look at those three cases.

  • January 01, 2026

    4 High Court Cases To Watch This Spring

    The U.S. Supreme Court justices will return from the winter holidays to tackle several constitutional disputes that range from who is entitled to birthright citizenship to whether transgender individuals are entitled to heightened levels of protection from discrimination. 

  • January 01, 2026

    Blue Slip Fight Looms Over Trump's 2026 Judicial Outlook

    In 2025, President Donald Trump put 20 district and six circuit judges on the federal bench. In the year ahead, a fight over home state senators' ability to block district court picks could make it more difficult for him to match that record.

  • January 01, 2026

    BigLaw Leaders Tackle Growth, AI, Remote Work In New Year

    Rapid business growth, cultural changes caused by remote work and generative AI are creating challenges and opportunities for law firm leaders going into the New Year. Here, seven top firm leaders share what’s running through their minds as they lie awake at night.

  • December 23, 2025

    SEC, FAT Brands Near Deal In Suit On CEO's $27M Loan Scam

    Restaurant franchiser FAT Brands, its former CEO and other executives told a California federal judge on Tuesday that they reached a deal to resolve the U.S. Securities and Exchange Commission's civil claims that they ran an illegal $27 million personal-loan scheme to fuel the former CEO's lavish lifestyle as the public company floundered.

  • December 23, 2025

    Billionaire's Estate To Pay $750M To End Tax Fraud Case

    The estate of late billionaire Robert Brockman, who died while awaiting a trial in the largest criminal tax fraud case against an individual in U.S. history, agreed Tuesday to pay roughly $750 million in back taxes and penalties, according to a filing in U.S. Tax Court. 

  • December 23, 2025

    Dem Sens. Blast Idea Of Charging Value-Based Patent Fees

    A group of Democratic U.S. senators has asked Commerce Secretary Howard Lutnick not to move forward with a proposed overhaul of the U.S. patent fee system that reportedly would implement fees based on a patent's value, saying such changes would create a "prohibitive bar to innovation for start-ups and other small-to-mid-size businesses."

  • December 23, 2025

    NFL's Chiefs Moving To $3B Stadium In Kansas

    The Kansas City Chiefs are leaving their longtime home in Missouri to play in a new, $3 billion stadium in Kansas City, Kansas, that state's governor and the NFL team announced.

  • December 23, 2025

    Chicago Mayor Allows $16.6B Budget Without Head Tax

    Chicago's mayor said Tuesday that he will neither sign nor veto the City Council's $16.6 billion budget, which does not contain the $33-per-employee monthly tax on larger employers he sought, meaning it will take effect without his signature.

  • December 23, 2025

    Top International Trade Developments Of 2025

    Importers faced novel levels of uncertainty in 2025 as President Donald Trump introduced several new tariff actions during his second term, including some that prompted importers to challenge a law used to authorize duties that had never been used before. Here, Law360 examines the year's top international trade developments.

  • December 23, 2025

    Notable Pennsylvania Legislation Of 2025

    Pennsylvania's much-delayed 2025 budget bill contained some big public-policy changes like ending a carbon cap-and-trade program, offering an $800 income tax credit and providing stopgap funding for mass transit, even as its domination of the state Legislature's time prevented much else from passing, attorneys told Law360 in reviewing major laws that passed in the last year.

  • December 23, 2025

    Mass. Panel OKs $300M Real Estate Transfer Fee Hike

    Massachusetts would double its real estate transfer fees under a bill advanced by a legislative committee that would raise an estimated $300 million annually to fund affordable housing and climate mitigation efforts.

  • December 22, 2025

    10th Circ. Tosses Plumbing Co.'s Captive Deduction Bid

    The Tenth Circuit is not the proper forum for a Utah plumbing company to challenge the Internal Revenue Service's 2016 notice denying a microcaptive insurance deduction, the appeals court found Monday, citing two statutes that bar the company's arguments.

  • December 22, 2025

    6th Circ. Vacates Pharma Salesman's $6.8M Restitution Order

    The Sixth Circuit vacated a nearly $7 million restitution order against a pharmaceutical salesman convicted of healthcare fraud, finding an Ohio federal court erred in calculating that amount and apportioning liability.

Expert Analysis

  • 5 Tariff And Trade Developments To Watch In 2026

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    A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.

  • 4 Developments That Defined The 2025 Ethics Landscape

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    The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.

  • Navigating AI In The Legal Industry

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    As artificial intelligence becomes an increasingly integral part of legal practice, Law360 guest commentary this year examined evolving ethical obligations, how the plaintiffs bar is using AI to level the playing field against corporate defense teams, and the attendant risks of adoption.

  • How Fractional GCs Can Manage Risks Of Engagement

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    As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.

  • How OECD Tax Update Tackles Mobile Workforce Complexity

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    The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.

  • Series

    Nature Photography Makes Me A Better Lawyer

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    Nature photography reminds me to focus on what is in front of me and to slow down to achieve success, and, in embracing the value of viewing situations through different lenses, offers skills transferable to the practice of law, says Brian Willett at Saul Ewing.

  • What 2025 Transpo And Logistics Legal Trends Mean For 2026

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    2025 was challenging for the transportation and logistics sector, with emergent trends including dramatic federal policy shifts, developments in tort risk, and a host of mergers and acquisitions — but a review of these themes offers a useful playbook for where the industry is headed in 2026, says Jonathan Todd at Benesch.

  • Series

    Law School's Missed Lessons: Practical Problem Solving

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    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.

  • Opinion

    A Uniform Federal Rule Would Curb Gen AI Missteps In Court

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    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.

  • Series

    The Law Firm Merger Diaries: Integrating Practice Groups

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    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.

  • Nonprofits Face Uncertainty Over Political Activity Rules

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    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.

  • Opinion

    Supreme Court Term Limits Would Carry Hidden Risk

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    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.

  • Series

    Knitting Makes Me A Better Lawyer

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    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.

  • Series

    The Biz Court Digest: Welcome To Miami

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    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.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    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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