Tax

  • July 01, 2026

    Goldstein Calls Gov't's Attack On Text Messages 'Hypocrisy'

    Lawyers for convicted SCOTUSblog founder Thomas Goldstein have rejected prosecutors' claims that the famed U.S. Supreme Court lawyer may have deleted messages between himself and his poker backers, calling the government "hypocritical" after it had previously argued that Goldstein could authenticate the messages if he took the stand at trial.

  • July 01, 2026

    Aide To Ex-NYC Mayor Cites 'Glaring Holes' In Bribery Case

    An attorney for Frank Carone, the former chief of staff to former New York Mayor Eric Adams, on Wednesday said there are "glaring holes" in the indictment alleging Carone took bribes from a hotel owner in exchange for a multimillion-dollar migrant housing contract. 

  • July 01, 2026

    3rd Circ. Says Hidden Bank Accounts Count As Tax Evasion

    The Third Circuit found a Pennsylvania insurance business owner guilty of two counts of tax evasion, affirming Wednesday a lower court jury's conclusion that he willfully concealed a bank account on 2016 tax forms while the IRS was pursuing collection action against him.

  • July 01, 2026

    DOL Nears ESG Rule Rollback As White House Review Begins

    The U.S. Department of Labor is gearing up to repeal a Biden-era rule allowing retirement fiduciaries to consider issues like climate change and social justice when choosing investments, sending the proposed repeal to the White House for review.

  • July 01, 2026

    Pullman & Comley Escapes Challenge To Municipal Tax Work

    Pullman & Comley LLC has escaped claims that a Connecticut town illegally delegated its tax collection authority to it and one of its attorneys, with a judge agreeing to dissolve an order blocking a home sale and dismiss the action at the request of the parties.

  • July 01, 2026

    Medical Marijuana Cos. Seek To Back DOJ In DC Circ.

    Two medical marijuana companies are seeking to intervene in a pending legal challenge to a U.S. Department of Justice final rule loosening federal restrictions on state-sanctioned medical cannabis, saying they would be harmed by the rule's rescission.

  • July 01, 2026

    EU Court Backs Tax Break In German Fictitious Journey Case

    Germany cannot create a fictitious step in the journey of shipped goods and therefore deny a tax exemption to a chemical distribution firm because a transport document is missing, a European Union court said Wednesday.

  • June 30, 2026

    Calif. Will Lock In Biz Tax Credit Limit, Halve Min. Tax For LLCs

    California will expand its sales and use tax base to include prewritten software, make permanent its business tax credit limit and halve the $800 minimum tax for limited liability companies, under the last budget that Gov. Gavin Newsom signed as the state's chief executive.

  • June 30, 2026

    Mass. Board Won't Drop Home Value For Flooding Claim

    A two-family property in Massachusetts was correctly valued for tax purposes, the state Appellate Tax Board said in an opinion released Tuesday, rejecting the owner's argument that the land was prone to flooding and had no value.

  • June 30, 2026

    Income Taxes Drive Slight Boost In Asia-Pacific Tax Ratio

    Increases in income tax collection in the Asia-Pacific region helped drive a modest increase in the region's average ratio of tax to gross domestic product in 2024, the Organization for Economic Cooperation and Development said Tuesday, though it still sits well below the OECD average.

  • June 30, 2026

    Mass. Homeowner Proved Property Overvaluation, Board Says

    A Massachusetts property owner should have his home's value lowered after successfully proving it was overvalued by his town's board of assessors, the state Appellate Tax Board said in a ruling released Tuesday.

  • June 30, 2026

    Ex-Morgan Lewis Atty Not Restored Over 'Dishonest Conduct'

    A former Morgan Lewis attorney suspended for his handling of a tax case and making misrepresentations to disciplinary authorities investigating his conduct failed to prove he was morally qualified to return to the practice of law, the Pennsylvania Supreme Court agreed Tuesday.

  • June 30, 2026

    Mass. Board Drops Home Value Over Restrictions, Flood Zone

    A waterfront property in Massachusetts partially located in a resource conservation area and with land in a flood zone was overvalued for tax purposes, a state tax panel said in an opinion released Tuesday that lowered the valuation.

  • June 30, 2026

    Tax Court Withheld Evidence In Easement Row, 10th Circ. Told

    The U.S. Tax Court's improper withholding of an appraiser report as evidence resulted in a flawed opinion last year that substantially slashed the value of a North Carolina conservation easement donation by 94%, the partnership donor told the Tenth Circuit.

  • June 30, 2026

    Mass. Board Upholds $1.3M Home Valuation

    Two Massachusetts homeowners failed to prove their property had been overvalued and resulted in a tax assessment that was higher than it should have been, the state Appellate Tax Board ruled. 

  • June 30, 2026

    Mass. Justices OK $258K In Late Estate Tax Penalties, Interest

    Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.

  • June 30, 2026

    Customs Change Isn't Singling Out China, EU Official Says

    The abolition of a de minimis customs exemption and a new duty on low-value parcels entering the European Union, set to apply starting Wednesday, do not specifically target China, a senior European Commission official said.

  • June 29, 2026

    Va. Has Nation's First Electricity Tax On Data Centers

    Virginia, the state with the country's largest number of data centers, enacted a budget Monday that includes a first-in-the-nation electricity tax on the centers.

  • June 29, 2026

    2nd Circ. Revives Penalty Collection Fight In $380M Tax Case

    The Second Circuit revived penalty collection challenges Monday by six companies found to owe $380 million to the IRS from participating in a tax scheme, saying an appeals officer's failure to verify that fines had been approved by a supervisor invalidated the collection process.

  • June 29, 2026

    Seattle Judge Merges Amazon IEEPA Tariff Refund Suits

    A federal judge in Seattle consolidated a pair of proposed class actions brought by Amazon customers looking to recover millions of dollars in refunds for the now-invalidated International Emergency Economic Powers Act tariffs, as the two suits made essentially identical allegations.

  • June 29, 2026

    Spain To Cut Tax On Electricity Producers

    The Spanish government has decided to cut its 7% tax on electricity producers starting this year, reaching a 0% rate in 2028 as costs for the country's electricity system become less expensive, the country's cabinet said Monday. 

  • June 29, 2026

    Authorities Investigating €13M VAT Fraud In Paris Area

    Authorities have conducted searches in and around France's capital region as part of an investigation into a €13 million ($17.2 million) value-added tax fraud scheme involving 26 French companies, the European Public Prosecutor's Office said Monday.

  • June 29, 2026

    Former NJ AG Pushes To End Suit Over Tossed RICO Case

    Former New Jersey Attorney General Matt Platkin asserts that a lawsuit from a former CEO indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III squarely implicates the protections afforded to prosecutors.

  • June 29, 2026

    Fla. Adjusts Property Tax Millage Rate Calculations

    Florida will change the calculation of the maximum allowed for local property tax millage rates under a bill signed by Republican Gov. Ron DeSantis.

  • June 29, 2026

    Tax Attys Cite Justices' Venue Ruling In Seeking 4th Circ. Redo

    A father-daughter attorney duo is asking the full Fourth Circuit to rethink their convictions in a $22 million tax avoidance scheme, arguing a U.S. Supreme Court decision that came down just two days after a panel affirmed their guilty verdicts supports their argument that prosecutors pursued charges in the wrong state.

Expert Analysis

  • What A Court Doc Audit Reveals About Erroneous Filings

    Author Photo

    My audit of 1,522 court documents from last month found that over 95% contained at least one verifiable error, with fewer than 1% showing clear indicators of artificial intelligence use — highlighting above all else that lawyers may want to focus most on strengthening their review processes, says Elliott Ash at ETH Zurich.

  • Series

    Mich. Banking Brief: All The Notable Legal Updates In Q1

    Author Photo

    Michigan's financial services sector saw several significant developments in 2026's first quarter, including the state Department of Insurance and Financial Services' issuance of a bulletin on the use of artificial intelligence and the Michigan House's introduction of a bill based on the Model Money Transmission Modernization Act, say attorneys at Dykema.

  • Series

    Ultramarathons Make Me A Better Lawyer

    Author Photo

    Completing a 100-mile ultramarathon was tougher, more humbling and more rewarding than I ever imagined, and the experience highlighted how long-distance running has sharpened my ability to adapt to the evolving nature of antitrust law and strengthened my resolve to handle demanding, unforeseen challenges, says Dan Oakes at Axinn.

  • Navigating The Perks Of Qualified Opportunity Zones 2.0

    Author Photo

    The second iteration of the qualified opportunity zone program, effective Jan. 1, 2027, will introduce new tax incentives for rural real estate development, but these benefits can only be realized if proper governance is a priority, including clear documentation and securities law compliance, says Coni Rathbone at VF Law.

  • Getting The Most Out Of Learning And Development Programs

    Excerpt from Practical Guidance
    Author Photo

    Junior associates can better develop the legal, business and interpersonal skills they need for long-term success by approaching their firms’ learning and development programs armed with five tips for getting the most out of these resources, says Lauren Hakala at Reed Smith.

  • Opinion

    AI Presents A Make-Or-Break Moment For Outside Counsel

    Author Photo

    The rapid adoption of artificial intelligence by corporate legal departments is forcing a long-overdue reset of the relationship between inside and outside counsel, and introducing a significant opportunity to shed frustrating inefficiencies and strengthen collaboration for firms willing to embrace the shift, says Intel Chief Legal Officer April Miller Boise.

  • State Carbon Cost Disparities Are Pivotal In Data Center Siting

    Author Photo

    When choosing U.S. data center locations, developers must carefully consider the patchwork of state and regional carbon emission pricing regimes that are layered on top of the federal permitting framework, creating compliance cost differentials that could add up to billions of dollars, say attorneys at Davis Graham.

  • 8 Tariff Refund Questions For Restructuring Professionals

    Author Photo

    For restructuring and turnaround professionals, seeking refunds following the U.S. Supreme Court's recent decision invalidating tariffs imposed under the International Emergency Economic Powers Act raises several questions about how to capture legitimate recoveries while protecting an enterprise from the consequences of its own history, says Jonny Frank and Laura Greenman at StoneTurn, and Andrew Popescu at Province.

  • Series

    Watching Hallmark Movies Makes Me A Better Lawyer

    Author Photo

    I realize you may be judging me for watching, and actually enjoying, Hallmark Channel movies, but the escapism and storylines actually demonstrate qualities and actions that lead to an efficient, productive and positive legal practice, says Karen Ross at Tucker Ellis.

  • Keys To Federal Carbon Compliance In Data Center Siting

    Author Photo

    Recent statements from the White House and state governors about making data centers pay for their own power infrastructure have underlined the importance of choosing locations, generation technologies and deal structures to optimize carbon, permitting and compliance costs, say attorneys at Davis Graham.

  • 5 Tips For Navigating Your Firm's All-Attorney Summit

    Excerpt from Practical Guidance
    Author Photo

    Law firm retreats should be approached strategically, as they present valuable opportunities to advance both the firm's objectives and attorneys' professional development through meaningful participation, building and strengthening internal relationships, and proactive follow-up, says James Argionis at Cozen O’Connor.

  • How Bankrupt Cos. Can Seek Refunds For Illegal Tariffs

    Author Photo

    In light of the U.S. Supreme Court's recent decision striking down President Donald Trump's International Emergency Economic Powers Act tariffs as illegal, some companies may have strong prospects for recovering refunds from the government, and trustees in bankruptcy may have a significant role to play in seeking such recovery, say attorneys at Stinson.

  • Legal And Industry Impacts Of America's Maritime Action Plan

    Author Photo

    America's Maritime Action Plan, unveiled by the White House last month, introduces changes to trade investigations, a new maritime trust fund and more — adding regulatory and compliance obligations for companies and counsel, but also new avenues for client engagement in project finance, contract negotiation and dispute resolution, say attorneys at Holland & Knight.

  • Series

    Coaching Soccer Makes Me A Better Lawyer

    Author Photo

    Coaching youth soccer for my 7-year-old son's team has sharpened how I communicate with clients, prepare witnesses, work within teams and think about leadership, making me a more thoughtful and effective lawyer in many ways, says Joshua Holt at Smith Currie.

  • Series

    Law School's Missed Lessons: The Human Element

    Author Photo

    Law school teaches you to quickly apply intellect and logic when handling a legal issue, but every fact pattern also involves a person, making the ability to balance expertise with empathy critical to the growth of relationships with clients, colleagues and adversaries, says Rachel Adcox at Adcox Strategies.

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.