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December 19, 2025
Top State & Local Tax Cases Of 2025
From a Colorado appellate court upholding a tax on Netflix subscriptions to Pennsylvania's high court finding the Pittsburgh fee on nonresident pro athletes unconstitutional, 2025 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2025 and their impact going into the new year.
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December 19, 2025
Trade Court Remands Canada Lumber Duty Calculation Again
The U.S. Commerce Department again failed to sufficiently justify how it calculated a subsidy rate in an antidumping duty administrative review for a Canadian exporter of softwood lumber products, the U.S. Court of International Trade said.
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December 19, 2025
Taxation With Representation: Baker Botts, Morgan Lewis
In this week's Taxation With Representation, Trump Media and Technology Group merges with fusion power company TAE Technologies, pharmaceutical company Cencora boosts its stake in cancer care company OneOncology, and Phoenix Financial partners with private equity giant Blackstone to plug billions into various credit strategies.
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December 19, 2025
Calif. Ex-Customs Broker Sentenced For Tax, Wire Fraud
A California man was sentenced to 51 months in federal prison after being indicted this year on federal fraud charges and one count of tax evasion, the U.S. Department of Justice said.
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December 19, 2025
Polsinelli Lands Glaser Weil Tax Pro In Los Angeles
Polsinelli PC is expanding its business team, bringing in a tax pro from Glaser Weil as a shareholder in its Los Angeles office.
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December 18, 2025
Fla. High Court Says $5B Bond Deal Can't Be Set Aside
Florida's Supreme Court agreed Thursday that counties and tax collectors could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, ruling that state law makes clear that if bonds are validated and there is no appeal, the judgment is final.
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December 18, 2025
IRS Guidance Discriminates Against Wind, Solar, Groups Say
Several groups, including the Natural Resources Defense Council and the city of San Francisco, asked a D.C. federal court Thursday to block the Internal Revenue Service from instituting new tax credit rules that they say illegally discriminate against wind and solar projects.
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December 18, 2025
Czech Republic, Estonia Shift To Backing Min. Tax Deal For US
The Czech Republic and Estonia have shifted to supporting the proposed U.S. exemption from the global minimum tax's international provisions at the global tax policymaking body hosted by the Organization for Economic Cooperation and Development, the countries' finance ministries told Law360.
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December 18, 2025
7th Circ. Upholds Ex-Illinois Lawmaker's Tax Sentence
A former Illinois lawmaker cannot change her sentence despite attempts to comply with her tax reporting obligations after she was charged with evading them, the Seventh Circuit ruled Thursday, rejecting her argument that a lower court unconstitutionally barred evidence of her amended return.
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December 18, 2025
Hilton's $70M Tax Value Cut Appealed To Minn. Supreme Court
Drops in the tax valuations of a Hilton hotel and convention center in Minneapolis, including a $70 million cut during one year, were wrongly ordered by the Minnesota Tax Court, the local assessor said, urging the state Supreme Court to review the case.
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December 18, 2025
Ariz. Bill Would Bar Local Taxes On Residential Sales
Arizona would retroactively bar local taxes on the sales of certain residential properties under legislation proposed in the state Senate.
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December 18, 2025
Trump Orders Loosening Of Federal Restrictions On Marijuana
President Donald Trump on Thursday announced that his administration would instruct federal agencies to loosen restrictions on cannabis via executive order, a historic acknowledgment from the executive branch that the drug has recognized medical uses.
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December 18, 2025
Pot Co. Says NY's 'Seed To Sale' Program Raises Costs
A maker of cannabis products is suing New York's cannabis regulators, alleging that new 'seed-to-sale' tracking system will exponentially raise prices and is an unconstitutional overreach by the agency.
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December 18, 2025
HMRC Wins Burden Of Proof Query In £54M Tax Fraud Case
A London appeals court ruled Thursday that HM Revenue & Customs doesn't bear the burden of proof in its tax liability claim against a British businessman it alleges used a company to commit alcohol smuggling and tax evasion of over £54 million ($72.2 million), plus penalties.
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December 17, 2025
LSU Districts' Taxes Challenged For Not Getting Voter OK
A former Louisiana councilperson filed a suit against two economic improvement districts associated with Louisiana State University on Wednesday, saying the jurisdictions failed to get taxpayer approval before raising sales taxes.
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December 17, 2025
Court Remands Commerce Ruling On Vietnam Steel Duties
The U.S. Department of Commerce did not properly substantiate its 2023 findings that imports of Vietnamese steel products were flouting duties imposed on South Korea, India and China, the U.S. Court of International Trade said, remanding the agency's determinations.
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December 17, 2025
Amazon Charged Too Much Sales Tax, Tenn. Consumer Claims
Amazon has been hit with a proposed class action in Washington state court by a Tennessee customer who claims the e-commerce giant collected excessive sales tax on his purchases and then refused to refund him, in violation of Volunteer State tax law that holds "marketplace facilitators" responsible for charging the correct rate.
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December 17, 2025
Ore. Tax Court Axes Trust's Appeal Of Special Assessment Nix
The Oregon Tax Court dismissed a trust's appeal of a county assessor's decision denying its bid for a special property tax assessment but declined to sanction the trust for citing nonexistent law, which the court said was "likely" due to use of generative artificial intelligence.
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December 17, 2025
Mich. Appeals Court Rejects Medical Pot Co.'s Tax Deduction
A Michigan medical cannabis provisioning center cannot claim a corporate income tax deduction for business expenses, the Michigan Court of Appeals found, saying the law provides that tax break only to recreational cannabis businesses.
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December 17, 2025
Ex-Biden Tax Counsel To Chair Willkie Tax Resolution Team
Willkie Farr & Gallagher LLP has hired a former senior tax counsel who worked in two Democratic presidential administrations to come on board as chair of the firm's tax resolution practice group, according to a Wednesday announcement.
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December 17, 2025
Ore. Court Takes County's Offer On Cut Property Value
While an Oregon landowner didn't bring enough evidence to show why the real market value of his property should be lower than an initial assessment, it will still be reduced after the state tax court accepted proposed reductions from the county.
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December 17, 2025
Ex-Leader Of Veterans Group Charged With Wire, Tax Fraud
A former leader at an Idaho nonprofit veterans organization was indicted on accusations of defrauding the organization and filing false tax returns, federal prosecutors announced.
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December 17, 2025
Treasury Issues Final Rule On BEAT For Securities Lending
Taxpayers must determine and account for certain qualified derivative payments linked to securities-lending transactions when calculating payments covered by the base erosion and anti-abuse tax, according to a final rule released Wednesday by the U.S. Department of the Treasury.
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December 16, 2025
Colo. Man Gets 12 Years, Must Pay $48M For Fraud Scheme
A federal judge sentenced a Colorado man Tuesday to 12.5 years imprisonment for his role in an almost decade-long scheme promoting abusive and illegal tax shelters, and ordered nearly $50 million in restitution, plus a $35,000 fine.
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December 16, 2025
Split Tax Court Backs IRS In Dispensary's Collection Dispute
A San Francisco marijuana dispensary's expenses found to be tied to trafficking in controlled substances are not deductible, a Tax Court majority ruled Tuesday, favoring the IRS' move to not account those costs in calculating an amount to settle the business' 2016-2020 tax debt.
Expert Analysis
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Move Beyond Surface-Level Edits To Master Legal Writing
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.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
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.
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Series
Competing In Modern Pentathlon Makes Me A Better Lawyer
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.
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Series
Law School's Missed Lessons: Teaching Yourself Legal Tech
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.
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Steps For Universities To Pass Tax-Exempt Test Amid Scrutiny
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.
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Tax Court Ruling Sets High Bar For Limited Partner Exception
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.
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How AI May Reshape The Future Of Adjudication
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.
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When Legal Advocacy Crosses The Line Into Incivility
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.
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Series
Volunteering At Schools Makes Me A Better Lawyer
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.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
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.
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Increased Tariffs Create Opportunity To Protect IP Rights
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.
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Dissecting House And Senate's Differing No-Tax-On-Tips Bills
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.
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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.