Tax

  • November 04, 2025

    Malawi Asks Judge To Undo Halt Of Gem Export Tax Probe

    Malawi asked a Washington federal judge to reconsider his recent decision to bar the country from pursuing discovery against a gemstone company that it alleges partnered with a mining outfit to dodge billions of dollars in taxes and export royalties.

  • November 04, 2025

    Nonprofits Sue Ed Dept. Over Loan Forgiveness Rule Changes

    A group of nonprofit organizations sued Tuesday to block the U.S. Department of Education from limiting the kinds of organizations whose employees can qualify for the Public Service Loan Forgiveness program, saying the changes could exclude immigrant advocacy nonprofits and employers with diversity programs.

  • November 04, 2025

    Former Eaton CFO Says Bond Investors Needed Reassurance

    Eaton Corp.'s former chief financial officer chronicled on Tuesday the company's efforts to finance its 2012 acquisition of Ireland-based Cooper Industries, describing an atmosphere of leery bond investors after the Great Recession of 2008, on the second day of the company's U.S. Tax Court trial.

  • November 04, 2025

    Ex-County Staffer, Housing Leader Admit To Bribery Scheme

    A former program director for a Detroit housing nonprofit and former Wayne County taxpayer assistant pled guilty Tuesday to operating a scheme to remove homes from the county's foreclosure list to fraudulently transfer to new ownership and sell the properties.

  • November 04, 2025

    Conn. Firm Bookkeeper Asks To Delay Embezzlement Trial

    A former law firm bookkeeper accused of embezzling $835,000 from the legal practice and from its managing partner's rental business asked a Connecticut federal judge on Monday to delay a scheduled January jury trial because of a health issue that requires surgery.

  • November 04, 2025

    Ohio Board Bumps Apartment Building's Value

    An apartment building should have its value increased from $24 million to $41.5 million based on its most recent sales price, the Ohio Board of Tax Appeals ruled.

  • November 04, 2025

    DC Circ. Skeptical Of IRS Data Leaker's Qualms About Judge

    The D.C. Circuit seemed unlikely Tuesday to grant a request for resentencing by an IRS contractor serving prison time for leaking the tax returns of President Donald Trump and others to the media, suggesting his judge did nothing wrong in giving him the maximum term.

  • November 03, 2025

    Eaton Debt Analysis Must Trace Distinct Steps, Tax Court Told

    An attorney for Eaton Corp. told the U.S. Tax Court on Monday that the interest rates and guarantee fees the company paid to its newly formed Irish parent in 2012 must be analyzed as a set of distinct steps, beginning with determining a standalone credit rating for the U.S. company — an analysis a government attorney said was "needlessly elaborate."

  • November 03, 2025

    Insurance Law Firm's Bid For $600K Biz Tax Refund Flops

    Washington appellate judges spurned a Pacific Northwest law firm's request for a roughly $600,000 tax refund on Monday, agreeing with state regulators that the firm owes business taxes on legal services for insurance clients when the litigation unfolded within the Evergreen State.

  • November 03, 2025

    'No Basis In Reality' In $10M Easement Claim, Tax Court Says

    A U.S. Tax Court judge rejected a partnership's claim that its donation of a conservation easement over 200 acres in Georgia was worth a $10 million tax deduction, saying in an opinion Monday that it "has no basis in reality."

  • November 03, 2025

    2 Doctrines Likely To Direct Justices' Review Of Trump Tariffs

    When the U.S. Supreme Court hears oral arguments Wednesday over whether President Donald Trump can impose tariffs under the International Emergency Economic Powers Act, it will likely test two doctrines the justices have recently considered: the major questions and nondelegation doctrines.

  • November 03, 2025

    Tribes Push Supreme Court To Overturn Okla. Tax Ruling

    The Oklahoma Supreme Court incorrectly ruled that a member of the Muscogee Creek Nation owes Oklahoma income tax, groups representing Native American tribes told the U.S. Supreme Court, asking the justices to hear the case and reverse the ruling.

  • November 03, 2025

    US, China Agree To Cut Tariffs, Restrictions In Trade Truce

    The United States and China have agreed to a one-year suspension of certain tariffs, export controls and retaliatory trade restrictions, according to statements by the White House and China's Ministry of Commerce.

  • October 31, 2025

    Int'l Tax In October: Deal With China, Halt To Canada Talks

    A tentative deal to reduce American tariffs on Chinese goods, ruptured trade talks between the U.S. and Canada, court defeats for the Danish and U.S. tax administrations and an end to the European Union's plan for a financial transaction tax topped the list of international tax news in October. Here, Law360 looks at the biggest developments from the past month.

  • October 31, 2025

    Twin Peaks Lender Says Developer Defaulted On $12M Loan

    A Florida franchisee group is suing a developer in state court over a $12 million loan to build two Twin Peaks restaurants in an EB-5 visa program, alleging the developer defaulted on the note and then told the IRS that it converted the loan into equity interest.  

  • October 31, 2025

    Up Next At High Court: Tariffs, Fugitives & Contractor Liability

    The U.S. Supreme Court will begin its November oral argument session Monday, during which the justices will consider President Donald Trump's authority to impose tariffs on foreign countries under an emergency statute, whether military contractors can be held liable for alleged breaches of contracts in war zones, and if there are time limits for litigants who want to vacate a void judgment. Here, Law360 breaks down the week's oral arguments.

  • October 31, 2025

    Taxation With Representation: Skadden, Davis Polk

    In this week's Taxation With Representation, American Water Works Co. and Essential Utilities announce a merger, semiconductor companies Skyworks and Qorvo combine to create an industry giant, and Terex Corp. and REV Group team up to form a specialty equipment manufacturer.

  • October 31, 2025

    5 Indicted In Germany In €188M VAT Fraud Scheme

    Five German residents have been indicted on charges related to their participation in a €188 million ($217 million) value-added tax fraud scheme, European Union authorities said Friday.

  • October 30, 2025

    Michigan Tax Foreclosure Deal At Risk As Deadline Looms

    Property owners on Wednesday asked a Michigan federal judge to undo the initial approval of a settlement reached with counties accused of illegally keeping the proceeds of tax-foreclosed home sales, saying the counties' delay in providing information will force claimants to miss a deadline to choose how they want to recover their share.

  • October 30, 2025

    Trade Deals At Risk In Trump Tariff Case, Feds Tell Justices

    The federal government told the U.S. Supreme Court on Thursday that President Donald Trump's global tariffs have led to significant trade deals addressing the underlying national emergencies he declared, and a ruling determining them unlawful would prove catastrophic.

  • October 30, 2025

    Defamation Litigation Roundup: Drake, IRS, Greenpeace

    In this month's review of defamation fights, Law360 highlights notable developments in California's anti-SLAPP law following a major Ninth Circuit opinion, as well as a decision — and appeal — in Drake's fight with his record label over Kendrick Lamar's diss track.

  • October 30, 2025

    China Delays Expanded Mineral Export Controls, Trump Says

    China has agreed to delay for a year an expansion to export controls for key minerals and is set to start purchasing more U.S. agricultural products including soybeans, while U.S. tariffs on Chinese goods will decrease 10%, President Donald Trump said early Thursday morning.

  • October 30, 2025

    Lawmakers Slam Value-Based Patent Fee Proposal

    Six members of the U.S. House of Representatives wrote to U.S. Secretary of Commerce Howard Lutnick on Thursday expressing concern over the proposal to charge patent holders fees based on their patent's value, saying that will harm innovation and economic growth.

  • October 30, 2025

    Senate Votes To Ax Global Tariffs, But House Path Blocked

    The Senate passed legislation Thursday to end the declared national emergency propping up President Donald Trump's global tariff regime shortly after passing similar bills regarding tariffs on Canada and Brazil, though the House previously moved its deadline for action on the matter to next year.

  • October 30, 2025

    IRS Discloses Record In ICE Data Sharing Case

    The IRS, following a judge's order, has released its administrative record in a lawsuit over its agreement to share taxpayer information with federal immigration authorities, including emails in which officials discuss U.S. Immigration and Customs Enforcement's request for information on nearly 1.3 million taxpayers.

Expert Analysis

  • Lessons On Parallel Settlements From Vanguard Class Action

    Author Photo

    A Pennsylvania federal judge’s unexpected denial of a proposed $40 million settlement of an investor class action against Vanguard highlights key factors parties should consider when settlement involves both regulators and civil plaintiffs, say attorneys at Ropes & Gray.

  • Series

    Adapting To Private Practice: From ATF Director To BigLaw

    Author Photo

    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Mulling Worker Reclassification In Light Of No Tax On OT

    Author Photo

    The One Big Beautiful Bill Act's no-tax-on-overtime provisions provide tax relief for employees who regularly work overtime and are nonexempt from the Fair Labor Standards Act, but reclassifying employees may lead to higher compliance costs and increased wage and hour litigation for employers, says Steve Bronars at Edgeworth Economics.

  • Clean Energy Tax Changes Cut Timelines, Add Red Tape

    Author Photo

    With its dramatic changes to energy tax credits, the One Big Beautiful Bill Act will reshape project financing and investment planning — and wind and solar developers, especially those in the early stages of projects, face stricter timelines and heightened compliance challenges, says Dan Ruth at Balch & Bingham.

  • How Cos. In China Can Tailor Compliance Amid FCPA Shifts

    Author Photo

    The U.S. Department of Justice’s recently updated Foreign Corrupt Practices Act enforcement guidelines create a fluid business environment for companies operating in China that will require a customized compliance approach to navigate both countries’ corporate and legal systems, say attorneys at Dickinson Wright.

  • Series

    Playing Baseball Makes Me A Better Lawyer

    Author Photo

    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Series

    Ohio Banking Brief: All The Notable Legal Updates In Q2

    Author Photo

    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • Series

    Law School's Missed Lessons: Skillful Persuasion

    Author Photo

    In many ways, law school teaches us how to argue, but when the ultimate goal is to get your client what they want, being persuasive through preparation and humility is the more likely key to success, says Michael Friedland at Friedland Cianfrani.

  • Reform Partly Modernizes Small Biz Stock Gains Exclusion

    Author Photo

    Changes to the Internal Revenue Code in the One Big Beautiful Bill Act update the qualified small business stock gains exclusion to reflect inflation, but the regime would be more in line with current business realities if Congress had also made the exemption available to additional business structures, says Mark Parthemer at Glenmede.

  • How Real Estate Funds Can Leverage Del. Statutory Trusts

    Author Photo

    Over the last two years, traditional real estate fund sponsors have begun to more frequently adopt Delaware Statutory Trust programs, which can help diversify capital-raising strategies and access to new sources of capital, among other benefits, say attorneys at Polsinelli.

  • Litigation Inspiration: How To Respond After A Loss

    Author Photo

    Every litigator loses a case now and then, and the sting of that loss can become a medicine that strengthens or a poison that corrodes, depending on how the attorney responds, says Bennett Rawicki at Hilgers Graben.

  • DOJ Crypto Enforcement Is Shifting To Target Willfulness

    Author Photo

    Three pending criminal prosecutions could be an indication of how the U.S. Department of Justice's recent digital assets memo is shaping enforcement of the area, and show a growing focus on executives who knowingly allow their platforms to be used for criminal conduct involving sanctions offenses, say attorneys at Gibson Dunn.

  • The Metamorphosis Of The Major Questions Doctrine

    Author Photo

    The so-called major questions doctrine arose as a counterweight to Chevron deference over the past few decades, but invocations of the doctrine have persisted in the year since Chevron was overturned, suggesting it still has a role to play in reining in agency overreach, say attorneys at Crowell & Moring.

  • Series

    Playing Mah-Jongg Makes Me A Better Mediator

    Author Photo

    Mah-jongg rewards patience, pattern recognition, adaptability and keen observation, all skills that are invaluable to my role as a mediator, and to all mediating parties, says Marina Corodemus.

  • Series

    Law School's Missed Lessons: Navigating Client Trauma

    Author Photo

    Law schools don't train students to handle repeated exposure to clients' traumatic experiences, but for litigators practicing in areas like civil rights and personal injury, success depends on the ability to view cases clinically and to recognize when you may need to seek help, says Katie Bennett at Robins Kaplan.

Want to publish in Law360?


Submit an idea

Have a news tip?


Contact us here
Can't find the article you're looking for? Click here to search the Tax archive.