Tax

  • November 20, 2025

    EU Needs Unified Tax Benefits For Electricity, Experts Say

    The European Union needs a unified approach to tax benefits that would treat electricity more favorably than fossil fuels amid an impasse surrounding its overhaul to the energy taxation system, experts told the European Parliament's tax committee Thursday.

  • November 20, 2025

    Ore. Tax Court Slashes Health Club Property Value By $1M

    An Oregon health club that was under renovation was overvalued by a local assessor and should have its value decreased by roughly $1 million, the state tax court said in a decision.

  • November 20, 2025

    Trump Pardons Nursing Home Owner In $39M Tax Fraud

    President Donald Trump granted clemency to a nursing home operator who had been sentenced to three years in prison for a $39 million employment tax fraud scheme involving care centers he owned across the country.

  • November 20, 2025

    Va. Defends Ban On Unauthorized Flavored E-Cigarettes

    The Virginia Attorney General and Tax Commissioner are urging a federal judge to throw out a suit challenging the state's ban on flavored e-cigarettes that are not approved by federal regulators, saying the plaintiffs have no standing to sue and the ban complies with federal law.

  • November 19, 2025

    Fla. Congresswoman Accused Of Stealing $5M In FEMA Funds

    A Florida congresswoman was indicted on charges that she stole $5 million in COVID-19 disaster relief funds through her family-run healthcare business and used the money to fund her 2021 campaign, federal prosecutors said on Wednesday. 

  • November 19, 2025

    Judge Unlikely To Find Eaton's Debt To Parent Wasn't Real

    A U.S. Tax Court judge said Wednesday that he's unlikely to find that the intercompany debt U.S.-based Eaton Inc. owed its Irish parent was unreal and should be recharacterized as equity, all but dismissing an alternative argument raised by the Internal Revenue Service.

  • November 19, 2025

    Senate GOP Resists Extending Expanded ACA Tax Premiums

    Senate Finance Committee Democrats on Wednesday urged their Republican counterparts to extend the enhanced tax credits for the Affordable Care Act, which is set to expire at the end of the year, but Republicans said they were looking for other options to address rising healthcare costs.

  • November 19, 2025

    Gov'ts Widely Back Mutual Agreement Procedure In UN Treaty

    Governments expressed widespread support for adopting measures to strengthen the mutual agreement procedure within a protocol on dispute resolution in the United Nations tax convention during the latest round of negotiations.

  • November 19, 2025

    Tax Court Substance Ruling Offers Silver Lining For Taxpayers

    Even though the U.S. Tax Court upheld stiff penalties under the economic substance doctrine against an eye doctor's microcaptive arrangements, the opinion generally favored taxpayers by clarifying that the IRS faces limits on when it can invoke the doctrine to audit transactions.

  • November 19, 2025

    Ore. Tax Court Lets Property Owner Amend Complaint Again

    An Oregon homeowner can file a third amendment to his challenge of his property's valuation for 2022-2023 after the state tax court rejected the man's second amended complaint, the court ruled.

  • November 19, 2025

    Doctor, Husband Admit $16M Healthcare Fraud, Tax Evasion

    A physician and her husband admitted to committing more than $16 million in healthcare fraud and tax evasion as part of a scheme that injected sick patients with the wrong medications or dosages, according to their plea agreements in Alaska federal court.

  • November 19, 2025

    Trump's Global Tariffs Curtailed Trade, Data Shows

    U.S. imports dropped by 5.1% in August, the month when many of President Donald Trump's global tariffs took effect, according to data released Wednesday by the Bureau of Economic Analysis.

  • November 18, 2025

    Health Co. Execs Convicted In $100M Adderall Sales Scheme

    A San Francisco federal jury weighing a first-of-its-kind case on Tuesday convicted two digital healthcare company executives of scheming to sell Adderall through deceptive advertising, allegedly bringing in $100 million in illicit profits.

  • November 18, 2025

    Korea Wins Annulment Of $216M Lone Star Funds Award

    South Korea on Tuesday prevailed in its bid to wipe out a $216 million arbitral award issued to an affiliate of Lone Star Funds, though the private equity firm has already vowed to resubmit its claim to a new tribunal.

  • November 18, 2025

    Conn. Tobacco Wholesaler Gets Prison Time For $1.2M Fraud

    A Connecticut-based tobacco wholesaler who admitted defrauding the state out of $1.2 million in tax revenue was sentenced Tuesday to nearly two years in federal prison.

  • November 18, 2025

    Judge Details Reasons For Goldstein's Pretrial Motion Losses

    A Maryland federal judge explained in further detail Tuesday her decision against SCOTUSblog co-founder Tom Goldstein on several motions seeking to trim his tax evasion case as it heads to trial next year.

  • November 18, 2025

    Malawi Reiterates Bid For Gem Export Tax Investigation

    Malawi has bolstered its bid for a Washington federal judge to reconsider his decision barring the country from pursing discovery against a gemstone company that partnered with a mining outfit the country claims dodged billions of dollars in taxes and export royalties.

  • November 18, 2025

    Atlanta Taps Oversight Board For $5B Redevelopment Push

    The Atlanta City Council has voted to establish a commission to weigh the extension of eight existing tax allocation districts, components that Mayor Andre Dickens has banked on using to finance a $5.1 billion revitalization plan.

  • November 18, 2025

    Ind. Tax Court Nixes 'Less Egregious' Assessment For Kohl's

    An Indiana tax board erred when it relied on flawed appraisals of a Kohl's department store prepared by experts and chose the "somewhat less egregious" arguments of the company in lowering the valuations by nearly half, the state tax court said.

  • November 18, 2025

    Tax Return Preparer Gets 18 Months For $25 Million Fraud

    A California tax return preparer who admitted he participated in a scheme that claimed $25 million in false refunds was sentenced to 18 months in prison by a California federal court, the U.S. Department of Justice said.

  • November 17, 2025

    Judge Questions Eaton's Role In Lowered Credit Rating

    Tax Court Judge Albert Lauber questioned an expert for Eaton on Monday about how he arrived at a lowered credit rating for the U.S. company in a report he prepared in January 2013, shortly after it acquired an Irish-based global electrical products manufacturer and inverted.

  • November 17, 2025

    NY Senator Pitches Bill To Regulate, Tax Hemp Beverages

    A New York state senator has prefiled a bill to regulate the sale of intoxicating hemp cannabinoid beverages while levying a 10% tax on them.

  • November 17, 2025

    Ex-Russian Gas CFO Resentenced To 6 Years For Tax Crimes

    A Florida federal judge handed a nearly six-year prison term to a Russian gas company's former chief financial officer, who was convicted for tax evasion after the Eleventh Circuit vacated a prior sentence earlier this year.

  • November 17, 2025

    Feds Back IRS Agent Testimony In Goldstein Tax Case

    An Internal Revenue Service agent must be allowed to testify in Tom Goldstein's tax evasion case, the U.S. government said, arguing that the agent's testimony is relevant to proving willfulness in the tax crimes the U.S. Supreme Court attorney and SCOTUSblog publisher was charged with.

  • November 17, 2025

    Fed. Circ. Finds Baby Formulas For Illnesses Duty-Free

    A baby formula maker's products designed as therapies for children with chronic medical conditions qualify for duty-free treatment, the Federal Circuit ruled Monday, overturning the U.S. Court of International Trade's decision in a decade-old dispute.

Expert Analysis

  • 8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright

    Author Photo

    The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

    Author Photo

    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Series

    My Miniature Livestock Farm Makes Me A Better Lawyer

    Author Photo

    Raising miniature livestock on my farm, where I am fully present with the animals, is an almost meditative time that allows me to return to work invigorated, ready to juggle numerous responsibilities and motivated to tackle hard issues in new ways, says Ted Kobus at BakerHostetler.

  • Litigation Funding Could Create Ethics Issues For Attorneys

    Author Photo

    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • SEC's Dual Share Class Approval Signals New Era For ETFs

    Author Photo

    The U.S. Securities and Exchange Commission's recent approval of the dual share class structure marks a landmark moment for the U.S. fund industry, opening the door for asset managers to benefit from combining mutual fund and exchange-traded fund share classes under a single portfolio, say Ilan Guedj at Bates White and Brian Henderson at George Washington University.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

    Author Photo

    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • What To Do If A Retirement Plan Participant Is Deported

    Author Photo

    Given recent immigration policy changes in the U.S., many businesses are experiencing employee deportations, but retirement plan administrators should still pay and report benefits to avoid violating the plan, the Employee Retirement Income Security Act or tax reporting requirements, says Teri King at Smith Gambrell.

  • Series

    Building With Lego Makes Me A Better Lawyer

    Author Photo

    Building with Lego has taught me to follow directions and adapt to unexpected challenges, and in pairing discipline with imagination, allows me to stay grounded while finding new ways to make complex deals come together, says Paul Levin at Venable.

  • Series

    Law School's Missed Lessons: Networking 101

    Author Photo

    Cultivating a network isn't part of the law school curriculum, but learning the soft skills needed to do so may be the key to establishing a solid professional reputation, nurturing client relationships and building business, says Sharon Crane at Practising Law Institute.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

    Author Photo

    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • Series

    The Biz Court Digest: How It Works In Massachusetts

    Author Photo

    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

    Author Photo

    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Series

    Mindfulness Meditation Makes Me A Better Lawyer

    Author Photo

    Mindful meditation enables me to drop the ego, and in helping me to keep sight of what’s important, permits me to learn from the other side and become a reliable counselor, says Roy Wyman at Bass Berry.

  • AI Litigation Tools Can Enhance Case Assessment, Strategy

    Author Photo

    Civil litigators can use artificial intelligence tools to strengthen case assessment and aid in early strategy development, as long as they address the risks and ethical considerations that accompany these uses, say attorneys at Barnes & Thornburg.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

    Author Photo

    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

Want to publish in Law360?


Submit an idea

Have a news tip?


Contact us here