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Tax
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March 13, 2026
States Seek To Block Trump's Latest 10% Tariff Order
President Donald Trump's order imposing 10% tariffs on countries worldwide is unlawful because it conflicts with the international payments authority he immediately invoked to justify it, two dozen states argued Friday while asking the U.S. Court of International Trade to strike down or block the regime.
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March 13, 2026
Ala. Partnership Will Cite Mining To Back $45M Easement Gift
An Alabama partnership will attempt to support its deduction of a nearly $45 million conservation easement donation before the U.S. Tax Court this month by arguing that the Morgan County property could have generated at least that amount as a limestone mine.
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March 13, 2026
6th Circ. Affirms Denial Of Atty's Theft Deduction
An attorney who led an investment partnership whose principals were criminally prosecuted for fraud is not entitled to tax deductions for theft loss related to the fallout, the Sixth Circuit ruled, saying there was no evidence that the principals intentionally fleeced him.
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March 13, 2026
USTR Investigates 60 Economies Over Forced Labor In Trade
The Office of the U.S. Trade Representative is investigating 60 economies that it suspects failed to prohibit the importing of goods produced with forced labor under a statute that could lead to new, long-lasting tariffs once the Trump administration's temporary global tariff regime expires in late July.
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March 13, 2026
Philly Music Venue Hits Ch. 11 With Tax Liens, Lawsuits
World Cafe Live, a nonprofit live performance venue in Philadelphia, got a Pennsylvania bankruptcy judge's permission Friday to fund its Chapter 11 proceeding for two weeks after it filed for bankruptcy protection due to a looming closure for unpaid taxes.
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March 13, 2026
IRS Seeks To Dismiss Meta's Claim On Interest, Penalty
The IRS did not erroneously assess interest and penalties against Meta Platforms during 2020, when the company said it was protected under a diaster-relief provision, the agency argued as it urged the U.S. Tax Court to throw out the social media giant's challenge of such an assessment.
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March 13, 2026
Greenberg Traurig Adds Taft Private Wealth Partner In Chicago
Greenberg Traurig LLP has hired a former Taft Stettinius & Hollister LLP partner, who joins the Chicago team to continue her practice focused on private wealth services, including advising individuals, families and businesses on estate planning and tax matters.
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March 13, 2026
Texas Appeals Court Upholds Tax Refund For Chemical Co.
A Texas chemical manufacturing company is owed a sales and use tax refund on the reusable containers used to ship its products to customers, a state appeals court panel ruled, upholding a trial court order.
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March 13, 2026
Taxation With Representation: Paul Hastings, Duane Morris
In this week's Taxation With Representation, uniform maker Cintas Corp. acquires workwear company UniFirst Corp., Controlled Thermal Resources Holdings Inc. plans to go public by merging with a special purpose acquisition company, and a Shell USA Inc. subsidiary sells Jiffy Lube International Inc. to Monomoy Capital Partners.
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March 13, 2026
OECD Business Group Calls For Further Pillar 2 Planning
The OECD's business stakeholder group on Friday called for "continued refinement" of Pillar Two readiness plans to ensure a smooth application of the 15% global minimum tax on corporate profits.
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March 12, 2026
Tariff Refund System Taking Shape, US Customs Tells CIT
U.S. Customs and Border Protection is making progress developing a system for importers to claim refunds for the global tariff regime struck down by the U.S. Supreme Court, an official told the U.S. Court of International Trade on Thursday.
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March 12, 2026
Partnership Says Data Centers Should Not Trigger $24M In Tax
A partnership's acquisition of data centers and improvements to a damaged building should not have triggered $24 million in additional taxes, it told the U.S. Tax Court in challenging adjustments by the Internal Revenue Service.
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March 12, 2026
Temp Agency Manager Hid $3.5M In Revenue, Feds Say
The former manager of a Massachusetts temporary employment agency failed to report more than $3.5 million in business revenue, leading to almost $1 million in taxes going unpaid, federal prosecutors said.
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March 12, 2026
IRS Allows 15% Of KFC Parent's Domestic Production Claim
The IRS and the parent of Pizza Hut, KFC and Taco Bell agreed that the company's total deductions for domestic production activities during 2013-2015 were $1.6 million — roughly 15% of the $10.7 million the company had claimed as deductions for the three years.
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March 12, 2026
TV Network Founder, IRS Seek Settlement In $18M Tax Case
The owner of a broadcasting company whose deal to sell $75 million in assets fell through is headed to settlement negotiations with the federal government over $18 million in taxes related to his father's estate, according to Michigan federal court filings.
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March 12, 2026
NM Bars Local Gov'ts From Levying Tax On Child Care Homes
New Mexico barred local governments from imposing certain taxes on registered child care homes under a bill signed by the governor.
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March 11, 2026
Costco Owes Shoppers Refunds For Voided Tariffs, Suit Says
Costco shoppers are owed back the higher costs they paid as a result of President Donald Trump's global tariffs that the nation's highest court has since declared unlawful, according to a putative consumer class action filed Wednesday in Illinois federal court.
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March 11, 2026
Tax Fraudster Asks 4th Circ. To Undo 20-Year Prison Term
The head of an investment firm who was sentenced to nearly 20 years in prison after admitting to tax fraud in connection with a $20 million Ponzi scheme asked the Fourth Circuit to vacate his sentence, saying it was unreasonable and far longer than average.
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March 11, 2026
Cos. Ask Court To Toss Trump's Revamped Global Tariffs
Two companies are challenging President Donald Trump's revamped global tariff regime, telling the U.S. Court of International Trade that the circumstances required to justify the regime cannot exist.
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March 11, 2026
Wyo. Amends Property Tax Break For Long-Term Homeowners
Wyoming amended a property tax exemption for long-term homeowners in the state so that it applies to an eligible property's fair market value instead of its assessed value under a bill signed by the governor that also establishes a limit on the exemption.
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March 11, 2026
NM Authorizes Property Tax To Pay Bonds, Interest, Costs
New Mexico authorized the imposition of a property tax to repay principal, interest and costs for state-issued bonds, which are subject to voter approval, under a bill signed by the governor.
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March 11, 2026
Minn. Justices Reject Homeowner's Valuation Claims
The Minnesota Tax Court had full jurisdiction over a homeowner's property tax case and properly dismissed his challenge to the county's valuation, the state Supreme Court ruled Wednesday.
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March 10, 2026
Ill. Tax Preparer Gets 10 Years For $14M PPP Loan Fraud
An Illinois federal judge's decision to impose a 10-year prison sentence on a man for his role in a $14 million fraud scheme where he took kickbacks for preparing false applications for pandemic-era Paycheck Protection Program loans drew surprised outbursts in the courtroom Tuesday from both the defendant and his attorney.
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March 10, 2026
Conn. Court Says Day Care On Church Property Tax-Exempt
A Connecticut church that leases part of its property out to a private for-profit day care should be allowed a property tax exemption for the entirety of its property, the state Appellate Court affirmed.
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March 10, 2026
Feds Urge End To IRS Wind, Solar Safe Harbor Fight
The Trump administration has told a D.C. federal judge there's no basis to sustain a lawsuit challenging an IRS notice eliminating a safe harbor test that wind and solar projects could use to qualify for clean energy tax credits.
Expert Analysis
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Examining Privilege In Dual-Purpose Workplace Investigations
The Sixth Circuit's recent holding in FirstEnergy's bribery probe ruling that attorney-client privilege applied to a dual-purpose workplace investigation because its primary purpose was obtaining legal advice highlights the uncertainty companies face as federal circuit courts remain split on the appropriate test, say attorneys at Proskauer.
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Hot Topics For Family Offices In 2026
For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.
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Opinion
The Case For Emulating, Not Dividing, The Ninth Circuit
Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.
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Series
Muay Thai Makes Me A Better Lawyer
Muay Thai kickboxing has taught me that in order to win, one must stick to one's game plan and adapt under pressure, just as when facing challenges by opposing counsel or judges, says Mark Schork at Feldman Shepherd.
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Series
Law School's Missed Lessons: Intentional Career-Building
A successful legal career is built through intention: understanding expectations, assessing strengths honestly and proactively seeking opportunities to grow and cultivating relationships that support your development, say Erika Drous and Hillary Mann at Morrison Foerster.
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How Changes At The IRS Will Affect Tax Controversy In 2026
Taxpayers will need to adjust approaches to dealing with the IRS in 2026, as the agency is likely to shift its audit strategies and increases reliance on technology following the significant reductions in funding and personnel last year, say attorneys at Crowell & Moring.
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5 Tariff And Trade Developments To Watch In 2026
A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.
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4 Developments That Defined The 2025 Ethics Landscape
The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.
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Navigating AI In The Legal Industry
As artificial intelligence becomes an increasingly integral part of legal practice, Law360 guest commentary this year examined evolving ethical obligations, how the plaintiffs bar is using AI to level the playing field against corporate defense teams, and the attendant risks of adoption.
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How Fractional GCs Can Manage Risks Of Engagement
As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.
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How OECD Tax Update Tackles Mobile Workforce Complexity
The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.
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Series
Nature Photography Makes Me A Better Lawyer
Nature photography reminds me to focus on what is in front of me and to slow down to achieve success, and, in embracing the value of viewing situations through different lenses, offers skills transferable to the practice of law, says Brian Willett at Saul Ewing.
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What 2025 Transpo And Logistics Legal Trends Mean For 2026
2025 was challenging for the transportation and logistics sector, with emergent trends including dramatic federal policy shifts, developments in tort risk, and a host of mergers and acquisitions — but a review of these themes offers a useful playbook for where the industry is headed in 2026, says Jonathan Todd at Benesch.
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Series
Law School's Missed Lessons: Practical Problem Solving
Issue-spotting skills are well honed in law school, but practicing attorneys must also identify clients’ problems and true goals, and then be able to provide solutions, says Mary Kate Hogan at Quarles & Brady.
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Opinion
A Uniform Federal Rule Would Curb Gen AI Missteps In Court
To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.