Tax

  • November 26, 2025

    Mo. County Can't Impose Additional Tax On Cannabis

    A Missouri county cannot impose an additional 3% excise tax on cannabis sales in its incorporated areas because it's not the prevailing taxing authority under state cannabis laws, the state Court of Appeals ruled. 

  • November 26, 2025

    5 Takeaways From Eaton Trial On Acquisition Financing, Part 1

    The first part of Eaton’s closely watched U.S. Tax Court trial over the company’s financing of a 2012 acquisition has wrapped up, and the judge's questions to witnesses during the first two and a half weeks reveal that he’s leaning the government’s way on at least one of the central questions in the case. Here, Law360 offers five takeaways from the trial held Nov. 3-19, then resuming Dec. 4.

  • November 26, 2025

    Weil Elects 17 New Partners In US, Europe

    Weil Gotshal & Manges LLP has elected 17 lawyers to join its partnership as part of a wider round of promotions in which the firm has also boosted its counsel numbers.

  • November 25, 2025

    Texas Court Asks How Far IRS Deal With Churches Would Go

    A Texas federal judge on Tuesday prodded multiple churches and Christian advocacy groups that are trying to use a proposed deal with the IRS to endorse political candidates, questioning whether churches that are not part of the deal would assert similar rights.

  • November 25, 2025

    Commerce Reviewing Info Gathering For Auto Tariff Rebate

    The U.S. Department of Commerce is seeking comments on requirements for automakers to submit documentation to qualify for a rebate of U.S. tariffs, it said Tuesday.

  • November 25, 2025

    Goldstein Asks 4th Circ. To Undo Pretrial Rulings

    SCOTUSblog co-founder Tom Goldstein is appealing a series of rulings from a Maryland federal judge denying his bid to toss five of the 22 federal tax charges he's slated to stand trial for next year.

  • November 25, 2025

    Senator Admits To Owing $5M In Delinquent Taxes

    West Virginia Sen. Jim Justice and his wife have admitted they owe more than $5 million in back taxes, settling a government lawsuit that accused them of failing to pay off their bill for the last decade, according to federal court filings.

  • November 24, 2025

    Mich. Justices To Weigh Burden Of Proof In Hangar Tax Fight

    The Michigan Supreme Court agreed to weigh a city's appeal of a decision that said the municipality had the burden of proof to show that a company's hangar leased from a regional airport authority was subject to tax.

  • November 24, 2025

    Tax Court Upholds Nix Of $1.9M Deduction Post-Chevron

    A Texas couple cannot claim a $1.9 million tax break for farming, the U.S. Tax Court affirmed Monday, saying a U.S. Supreme Court ruling overturning long-standing deference to federal agencies did not invalidate regulations at issue in the case.

  • November 24, 2025

    Malaysia's DST Must Avoid Bias Against US, Minister Says

    Malaysia will not impose a digital services tax that discriminates against American companies under its U.S. trade agreement, the country's Minister of Digital told lawmakers Monday, maintaining that this won't restrict the country's sovereignty.

  • November 24, 2025

    Toss Of Transient Tax Case Shouldn't Be Stayed, Hawaii Says

    Hawaii's motion in federal court to dismiss a complaint over the expansion of the state's transient occupancy tax to cruise ship passengers has progressed too far for the court to grant a stay of the motion, the state said in a filing.

  • November 24, 2025

    IRS Ticket Tax Fails After Loper Bright, 6th Circ. Told

    The Internal Revenue Service no longer has the discretion to apply a 7.5% ticket tax on membership fees collected by a private jet-sharing operator, the company told the Sixth Circuit, citing the U.S. Supreme Court's landmark decision in Loper Bright.

  • November 24, 2025

    Treasury Beats NJ Law Firm's Suit Over Access To Tax Return

    A federal judge in New Jersey on Monday dismissed a law firm's suit against the U.S. Treasury over unauthorized access to its tax returns, saying that Zemel Law LLC's complaint against the government includes only a "barebone assertion" and lacks the detail necessary to properly claim wrongful disclosure.

  • November 24, 2025

    Mich. High Court Won't Rethink Rejecting 'Rain Tax' Case

    The Michigan Supreme Court declined for a second time to review a pair of challenges to Detroit's stormwater fees, allowing to stand lower court opinions that said the fees were not taxes subject to constitutional limits.

  • November 24, 2025

    Guam Bill Would Create Amnesty Program For Overdue Taxes

    Guam would establish an amnesty program to provide for the waiver of penalties and interest on delinquent corporate and individual income taxes, property taxes and other outstanding tax liabilities under a bill introduced in its unicameral Legislature.

  • November 24, 2025

    Trusts' Identical $2M Tax Bills Don't Add Up, Tax Court Told

    A pair of related trusts challenged nearly $2 million each in taxes and penalties, telling the U.S. Tax Court that the Internal Revenue Service had asserted identical deficiencies despite making different adjustments to the respective tax returns.

  • November 21, 2025

    E-Cig Companies, NYC Agree On $1K Fines For Flavored Vapes

    New York City has settled claims with two e-cigarette wholesalers that have agreed to stop pushing flavored vapes within the five boroughs and to pay $1,000 fines for future violations, while litigation continues against other companies that are accused of flooding the market with illegal products.

  • November 21, 2025

    Judge Halts IRS-ICE Info-Sharing Agreement

    A D.C. federal judge temporarily stopped the IRS on Friday from sharing confidential taxpayer addresses with immigration enforcement officials, saying the agency's disclosures of addresses in August under an information-sharing deal were unlawful.

  • November 21, 2025

    Texas Supreme Court Rejects $4B Oil Spill Tax Refund Bid

    The Texas Supreme Court declined Friday to hear an oil company's claim seeking a franchise tax refund for $4 billion in settlement expenses it paid due to its stake in the well involved in the Deepwater Horizon disaster.

  • November 21, 2025

    Bill Proposes Bitcoin Tax Payments To Build Crypto Reserve

    A House Republican introduced a bill that would allow Americans to pay federal taxes in bitcoin and direct the government to use all bitcoin tax payments to build the Strategic Bitcoin Reserve.

  • November 21, 2025

    Trump Excludes Some Brazilian Foods From Higher Tariffs

    President Donald Trump has excluded many Brazilian food products from a 40% tariff, including coffee, cocoa, beef and fruits, after receiving word initial progress has been made in ongoing trade negotiations, according to an executive order.

  • November 21, 2025

    Justices Urged To Uphold $268M Tax Break For Truck Co.

    The U.S. Supreme Court should let stand the denial of $268 million in excise tax exemptions for a Tennessee truck company, the federal government urged, saying the case doesn't meet any of the traditional requirements for high court review and raises an isolated issue.

  • November 21, 2025

    IRS Issues Guidelines For Claiming Tip Tax Relief In 2025

    The Internal Revenue Service published guidance Friday for taxpayers looking to claim the new tax deductions for tips and overtime in 2025, as relevant tax forms haven't yet been updated to more easily account for them.

  • November 21, 2025

    Ga. Tax Worker Granted Interest On Chrisley Slander Verdict

    A Georgia tax official will collect interest on top of a $755,000 slander verdict she won from former reality TV personality and convicted felon Todd Chrisley after a jury found he falsely accused her of unethical and illegal behavior, a Georgia federal judge said.

  • November 20, 2025

    Importers Left With Uncertainty After US-China Trade Truce

    U.S. importers have welcomed the latest trade truce with China and the ability to obtain key minerals without new licensing requirements for the next year, but continue to have questions about how commitments in the bilateral agreement will be met and concerns about risks of escalation.

Expert Analysis

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • Series

    Competing In Modern Pentathlon Makes Me A Better Lawyer

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    Opening myself up to new experiences through competing in modern Olympic pentathlon has shrunk the appearance of my daily work annoyances and helps me improve my patience, manage crises better and remember that acquiring new skills requires working through your early mistakes, says attorney Mary Zoldak.

  • Series

    Law School's Missed Lessons: Teaching Yourself Legal Tech

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    New graduates often enter practice unfamiliar with even basic professional software, but budding lawyers can use on-the-job opportunities to both catch up on technological skills and explore the advanced legal and artificial intelligence tools that will open doors, says Alyssa Sones at Sheppard Mullin.

  • Steps For Universities To Pass Tax-Exempt Test Amid Scrutiny

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    After decades of a quiet governmental acceptance of tax-exempt status, universities are facing unprecedented and public pressure to defend themselves, and must consider how to protect this valuable status, say attorneys at Eversheds Sutherland.

  • Tax Court Ruling Sets High Bar For Limited Partner Exception

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    The U.S. Tax Court’s recent decision in Soroban Capital Partners v. Commissioner endorsed the IRS’ use of functional analysis to determine whether the limited partner exception applied for taxation under the Self-Employed Contributions Act, highlighting the intense factual analysis that will occur during audits, says Erin Hines at Akerman.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Series

    Volunteering At Schools Makes Me A Better Lawyer

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    Speaking to elementary school students about the importance of college and other opportunities after high school — especially students who may not see those paths reflected in their daily lives — not only taught me the importance of giving back, but also helped to sharpen several skills essential to a successful legal practice, says Guillermo Escobedo at Constangy.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Increased Tariffs Create Opportunity To Protect IP Rights

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    Heightened tariffs on certain foreign imports have created operational and fiscal challenges for companies, but the corresponding increase in customs inspections could offer a silver lining of more consistent enforcement against counterfeit and infringing goods, says Andraya Pulaski Brunau at Day Pitney.

  • Dissecting House And Senate's Differing No-Tax-On-Tips Bills

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    Employers should understand how the House and Senate versions of no-tax-on-tips bills differ — including in the scope of related deductions and reporting requirements — to meet any new compliance obligations and communicate with their employees, say attorneys at Greenberg Traurig.

  • Series

    Law School's Missed Lessons: Appreciating Civil Procedure

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    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.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    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.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    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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