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Tax
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October 20, 2025
Emergency Tariffs Unlawfully Unprecedented, Justices Told
The International Emergency Economic Powers Act has never been used until President Donald Trump to impose tariffs, and nowhere does the law provide that explicit authority, a dozen states, several small businesses and a pair of Illinois toymakers told the U.S. Supreme Court Monday.
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October 20, 2025
Justices Won't Review Repeat Indictment For Medicare Fraud
The U.S. Supreme Court let stand Monday the repeat indictment of a health clinic manager for what the Second Circuit called a massive, yearslong scheme to submit false claims to Medicare and Medicaid, effectively rejecting the manager's claims that his original trial was irreparably delayed.
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October 17, 2025
Arson, Stalking Claims Not Defamatory, NC Biz Court Rules
A Virginia couple has lost their bid for a pretrial win on claims their former friends defamed them online, with a North Carolina Business Court judge finding the posts weren't defamatory and their identities couldn't otherwise be easily deduced.
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October 17, 2025
NM Medical Cannabis Co. Tells Tax Court 280E Does Not Apply
A New Mexico medical marijuana company said Friday that a federal policy barring cannabis enterprises from taking ordinary business deductions should not apply, and the company is entitled to a refund for overpayment.
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October 17, 2025
3rd Circ. Won't Rethink IRS Collections For Preparer Fraud
The Third Circuit declined Friday to reconsider a panel decision allowing the IRS to pursue a woman's unpaid taxes more than 20 years later — well after the normal three-year deadline — because her return preparer committed fraud on her filings without her knowledge.
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October 17, 2025
Georgia Justices Affirm Stormwater Charge Is Fee, Not Tax
A stormwater utility charge levied by a local government in Georgia is a fee, not a tax, the state Supreme Court said, upholding a trial court's finding that the charge did not violate the state constitution's uniformity provision on property taxation.
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October 17, 2025
Federal Courts To Scale Back Operations Amid Shutdown
The federal court system has run out of money and will scale back operations beginning Monday as a result of the ongoing government shutdown, possibly leading to case delays.
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October 17, 2025
UN Shipping Agency Delays Carbon Price Opposed By US
The United Nations' shipping agency agreed Friday to postpone for one year its plan to introduce a global carbon price, which the U.S. government opposes, having called it a "global carbon tax."
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October 17, 2025
Covington Adds Former IRS Special Counsel In DC
Covington & Burling LLP has grown its tax practice in Washington, D.C., with the addition of a former special counsel in the Office of Chief Counsel at the Internal Revenue Service.
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October 17, 2025
Estate Fights $4M Bill In Tax Court, Citing IRS Valuation Errors
An estate challenged $4 million in taxes the Internal Revenue Service said it owes, telling the U.S. Tax Court that the agency made valuation mistakes related to loans for autism research and interests in companies that included a Caterpillar dealership.
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October 17, 2025
Steptoe Hires Corporate, Energy, Transactions Partner
Steptoe LLP has hired the former lead land use and real estate counsel for Florida's almost $3 billion I-4 ultimate highway reconstruction project, who has joined the firm's Washington, D.C., transactions practice to continue working with energy, infrastructure and real estate development matters.
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October 17, 2025
Taxation With Representation: Latham, Kirkland, Wachtell
In this week's Taxation With Representation, the Artificial Intelligence Infrastructure Partnership, MGX, and BlackRock's Global Infrastructure Partners acquire Aligned Data Centers from Macquarie Asset Management and co-investors; Rayonier Inc. and PotlatchDeltic Corp. merge to create a timber and wood products giant; and a Lone Star Funds affiliate acquires industrial processing equipment provider Hillenbrand Inc.
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October 16, 2025
MTA Wants Truckers' Congestion Pricing Suit Tossed
New York officials have told a Manhattan federal judge that an amended lawsuit alleging congestion pricing tolls wrongfully discriminate against commercial truckers still doesn't offer any new facts suggesting the tolls are unreasonable or violate federal law, so the lawsuit should be tossed for good.
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October 16, 2025
China's Crackdown On Rare Earth Minerals Spooks Importers
In the latest trade salvo between the U.S. and China, stricter Chinese export controls on critical earth minerals that many U.S. manufacturers rely on are causing concern for businesses, which may have difficulty diversifying supply chains for the rare materials.
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October 16, 2025
LA Developers Charged In Homeless Housing Fund Fraud
A pair of real estate developers have been charged in separate fraud cases alleging that they misused millions of dollars meant to build and operate affordable housing for people experiencing homelessness, the U.S. Attorney's Office of the Central District of California announced Oct. 16.
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October 16, 2025
IRS Agents Lose Defamation Suit Against Hunter Biden's Atty
An attorney who defended Hunter Biden against criminal tax charges was only expressing his legal opinion when he accused Internal Revenue Service agents of illegally disclosing his client's private tax information, a D.C. federal judge ruled in dismissing the agents' complaint for defamation.
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October 16, 2025
Ga. Tax Worker Seeks Interest On Chrisley Slander Award
A Georgia Department of Revenue employee who was awarded $755,000 in her slander case against former reality star and convicted fraudster Todd Chrisley asked a federal judge to grant her post-judgment interest, which she said was mandatory but not spelled out in her judgment.
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October 16, 2025
Mass. Seasonal Community Leaders Plug Real Estate Tax Bills
Massachusetts locations designated as seasonal communities would have new revenue options, including a local-option real estate transfer tax, to fund affordable housing efforts under legislation pitched by local leaders to a legislative panel.
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October 16, 2025
Justices Urged To Hear Mich. Tax Foreclosure Case
A property owner has asked the U.S. Supreme Court to weigh in on her case alleging a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale, arguing the justices should settle a conflict among circuits and calling the state's process to claim such proceeds too restrictive.
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October 16, 2025
Mass. Board Reduces Condo Value For Its Street Proximity
A Massachusetts condominium unit with a desirable view was overvalued by a local assessor, a state panel said, agreeing with the owner that its location close to a street was a detriment to its value.
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October 16, 2025
Mass. Tax Board Reduces Condo's Fair Cash Value
A Massachusetts condominium's value should be lowered because the trust that owns the property proved that the property was less updated and smaller compared with similar properties, the state tax board ruled.
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October 16, 2025
Firm's Case Against GILTI Regs Can Proceed, DC Judge Says
An Israeli law firm's suit alleging that U.S. Department of the Treasury regulations regarding overseas income create disproportionate burdens for small entities may continue, a D.C. federal judge said, though dismissing a parallel claim brought by an individual attorney.
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October 15, 2025
Goldstein Can't Dismiss 2016 Tax Charges As Time-Barred
A Maryland federal judge denied SCOTUSblog co-founder Tom Goldstein's motion to dismiss four of the 22 federal tax charges brought against him in January, ruling that his defense that the counts stemming from the 2016 tax year should be time-barred will have to be raised at trial.
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October 15, 2025
11th Circ. Denies Veteran's Appeal Of Bias Suit Dismissal
The Eleventh Circuit on Wednesday affirmed a district court's ruling against a veteran who said he faced disability discrimination, retaliation and a hostile work environment at the IRS after the agency failed to accommodate his request to work from the office during the COVID-19 pandemic.
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October 15, 2025
Tax Court Says Easement Fraud Penalties Don't Require Jury
The U.S. Tax Court refused to throw out civil fraud penalties faced by a partnership accused of overvaluing a conservation easement tax deduction, rejecting the partnership's reliance on a U.S. Supreme Court ruling that limited federal agencies' authority to impose certain penalties without a jury trial.
Expert Analysis
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Series
Law School's Missed Lessons: Appreciating Civil Procedure
If you’re like me, law school’s often complex and theoretical approach to teaching civil procedure may have contributed to an early struggle with the topic, but when seen from a practical perspective, new lawyers may find they enjoy mastering these rules, says Chloe Villagomez at Foster Garvey.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.
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Del. Corporate Law Rework May Not Stem M&A Challenges
While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.
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How Attorneys Can Become Change Agents For Racial Equity
As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.
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Series
Running Marathons Makes Me A Better Lawyer
After almost five years of running marathons, I’ve learned that both the race itself and the training process sharpen skills that directly translate to the practice of law, including discipline, dedication, endurance, problem-solving and mental toughness, says Lauren Meadows at Swift Currie.
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Series
Law School's Missed Lessons: Supporting A Trial Team
While students often practice as lead trial attorneys in law school, such an opportunity likely won’t arise until a few years into practice, so junior associates should focus on honing skills that are essential to supporting a trial team, including organization, adaptability and humility, says Lucy Zelina at Tucker Ellis.
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Series
Adapting To Private Practice: From US Attorney To BigLaw
When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.
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Opportunity Zone Revamp Could Improve The Program
If adopted, the budget bill's new iteration of the opportunity zone program could renew, refine and enhance the effectiveness and accountability of the original program by including structural reforms, expanded eligibility rules and incentives for rural investment, say attorneys at Pillsbury.
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The Ins And Outs Of Consensual Judicial References
As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.
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Opinion
The BigLaw Settlements Are About Risk, Not Profit
The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.
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House Bill Tax Tweaks Would Hinder Renewable Projects
Provisions in the budget reconciliation bill recently passed by the U.S. House of Representatives would rapidly phase out clean energy tax credits, constrain renewable energy financing arrangements and impose sweeping restrictions on projects with foreign ties, which may create compliance and supply chain issues for many developers, say attorneys at Paul Hastings.
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Series
Brazilian Jiujitsu Makes Me A Better Lawyer
Competing in Brazilian jiujitsu – often against opponents who are much larger and younger than me – has allowed me to develop a handful of useful skills that foster the resilience and adaptability necessary for a successful legal career, says Tina Dorr of Barnes & Thornburg.
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Series
Power To The Paralegals: An Untapped Source For Biz Roles
Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.