Tax

  • July 17, 2026

    Conn. Justices Bar Town From Killing Errant Forest Tax Break

    A Connecticut municipal assessor did not have the authority to terminate a property tax break for forest use that was erroneously granted, the state Supreme Court said Friday, suggesting that state lawmakers could clarify the law on the matter.

  • July 17, 2026

    DC Circ. Backs Maximum Prison Term For Trump Tax Leaker

    The D.C. Circuit has upheld the maximum prison sentence handed down in the case of an IRS contractor who pled guilty to leaking President Donald Trump's tax returns, along with thousands of others, ruling Friday that the punishment was "reasonable."

  • July 17, 2026

    Taxation With Representation: Freshfields, Slaughter And May

    In this week's Taxation With Representation, Uber Technologies Inc. buys food delivery company Delivery Hero SE, engineering group ABB Ltd. acquires flow technology company Rotork PLC, and Eli Lilly and Co. buys drug developer AtaiBeckley Inc.

  • July 17, 2026

    UK Litigation Roundup: Here's What You Missed In London

    The past week in London has seen Snapchat and Dolby press on with a fresh infringement claim in their ongoing patent battle, The Telegraph face an intellectual property claim by a photo archive, a group of international human rights barristers and chambers sued, and oil business Equinor embroiled in a contract dispute with BP after recently acquiring full ownership in their offshore project. Here, Law360 looks at these and other new claims in the U.K.

  • July 17, 2026

    Skill Games, Grinch Bots: A Midyear Pa. Legislation Review

    Two major rulings from the Pennsylvania Supreme Court have left it up to the Legislature to address "skill games" and second-degree murder sentences, while other pending bills would tackle a long-standing challenge in administering elections, and make it harder for scalpers to snatch up high-demand tickets or products online.

  • July 16, 2026

    Mich. Appeals Panel Says Tax Sale Claims Must Follow Statute

    The Michigan Court of Appeals has affirmed a lower court's dismissal of a suit brought by former property owners seeking the return of surplus proceeds from tax foreclosure sales, saying in a published opinion the property owners did not follow the necessary statutory process when filing their complaint.

  • July 16, 2026

    11th Circ. Affirms Quarry Valuation Sank $23M Easement Perk

    A 103-acre tract's best alternative use is not an aggregate quarry, the 11th Circuit ruled Thursday, rejecting the valuation that supported a partnership's $23 million deduction claim for donating the Georgia property as a conservation easement.

  • July 16, 2026

    Tax Filers Seek Class Cert. In Google Privacy Suit

    Online tax return filers who alleged Google's tracking tool effectively eavesdropped on their confidential tax information asked a California federal judge to certify several classes in their suit against the search giant.

  • July 16, 2026

    NC Panel Tells State Bar To Rethink Ex-Judge's Suspension

    The North Carolina Court of Appeals has partially reversed a disciplinary order against a former state court judge facing a suspension of his law license for a string of alleged misconduct on and off the bench, finding certain professional violations he is accused of committing lacked evidentiary support.

  • July 16, 2026

    Senate Democrats Revive Bill To End Federal Marijuana Ban

    Senate Democrats on Thursday once again reintroduced a cannabis legalization bill that would remove the drug entirely from the ambit of the Controlled Substances Act and impose a tax-and-regulate scheme akin to what is currently in place for alcohol and tobacco.

  • July 16, 2026

    Biggest Sports & Betting Deals To Watch In 2nd Half Of 2026

    The year so far has seen increased private equity investment in pro teams and college sports, U.S. pro soccer's plans to capitalize on the World Cup and the Chicago Bears' hunt for a new host city. Here, Law360 highlights the most significant sports deals to watch for the remainder of 2026.

  • July 16, 2026

    German Court Convicts Former Banker In €320M Cum-Ex Case

    A former banker at an Australian firm was convicted Thursday by a German court of attempting €320 million ($366 million) in tax evasion as part of a cum-ex dividend scandal, a court spokesperson told Law360.

  • July 16, 2026

    Ashurst Perkins Adds Tax Pro In LA From Stradling Yocca

    Ashurst Perkins Coie announced Thursday that it has bolstered its tax practice with a Los Angeles-based partner who came aboard from Stradling Yocca Carlson & Rauth PC.

  • July 16, 2026

    Belgian Energy Revenue Cap Is Lawful, EU Court Adviser Says

    An adviser to the European Union's top court backed Belgium's application of a bloc-wide mechanism for capping revenue collected by certain energy companies, concluding Thursday that the levy didn't deviate from EU law despite applying at a lower threshold.

  • July 16, 2026

    Minn. Court Denies Religious Tax Break For Leased Property

    A Minnesota property owned by a church and leased to a nonprofit organization doesn't qualify for a tax break as a house of worship, the state's tax court said, but a break may be allowed for its use as a public charity.

  • July 15, 2026

    Circuit-By-Circuit Guide To The US Supreme Court's Term

    Federal appeals courts had wide-ranging successes and struggles during the U.S. Supreme Court's recently completed term: One had its best showing in years following its worst showing in years; one felt déjà vu after recently starting to find favor with the justices; and one saw its reputation for independence occupy a rare role in the Supreme Court spotlight.

  • July 15, 2026

    Title Co. Can't Keep Tax Refund, Wash. Panel Rules 2nd Time

    A Washington appeals panel handed a win again to the state Department of Revenue, reversing a lower court order that the department owed an $11 million tax refund to a title insurance and settlement services company.

  • July 15, 2026

    Fed. Circ. Gives Pa. Biz A 2nd Go At $1.5M Tax Penalty Refund

    The Federal Circuit gave a Pennsylvania electrical contractor another chance to pursue a $1.53 million refund claim for penalties paid to the Internal Revenue Service after its owner pled guilty to criminal tax evasion, according to an opinion published Wednesday.

  • July 15, 2026

    HMRC Still Weighing How To Treat Offshore Interest Income

    There's a general consensus that the United Kingdom's tax system creates difficulties for taxpayers with offshore interest income, but there are differing views on how to tackle the issue, so no fixes are being proposed for now, HM Revenue & Customs said Wednesday in summarizing a consultation.

  • July 15, 2026

    Cornyn, Tillis Still Waver On Blanche AG Bid After Hearing

    Todd Blanche had his nomination hearing to be attorney general on Wednesday and two key Republican senators still have yet to say if they will support him.

  • July 15, 2026

    Russia Sanctions Bill Goes Too Far On Tariff Power, Dems Say

    A reworked version of a bipartisan bill aimed at sanctioning Russia over the war in Ukraine wrongly places too much tariff power in the hands of President Donald Trump, some leading congressional Democrats said.

  • July 15, 2026

    Minn. Tax Court Right On $108M Building Value, Justices Told

    The Minnesota Tax Court operated within its discretion to give 80% weight to Hennepin County's appraisal of a Minneapolis office building and 20% to the owner's, the county told the state Supreme Court, urging it to uphold the property's valuation.

  • July 15, 2026

    Mich. Tax Biz Barred From Preparing Federal Returns By Court

    A federal judge granted the federal government's bid to bar a Michigan-based tax and accounting business from preparing federal tax returns over allegations it prepared fraudulent returns that cost the government a tax revenue loss estimated at over $2 million.

  • July 15, 2026

    EU Court Says Danish VAT Rule Must Truly Target Tax Evasion

    Denmark can set a 100% minimum ownership threshold for businesses wishing to form a VAT group only if national courts deem the requirement necessary and proportionate for combating tax abuse, a European Union court said Wednesday.

  • July 15, 2026

    Wash. Chief Justice Draws 3 Challengers In Bid For 4th Term

    A former public defender, a naval officer-turned-tax attorney and a family law practitioner are each vying this election season to unseat a veteran Washington State Supreme Court justice who's penned some of the high court's most significant opinions of the last two decades.

Expert Analysis

  • Solar's Momentum At Mid-2026 Will Help It Overcome Snags

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    The rapid expansion of U.S. solar development in the first half of 2026 is likely continue its pace, even amid ongoing shifts in federal trade policy and supply chain regulations, obstacles to permitting reform, and an increasing divide between states enacting policies to encourage or stymie project development, say attorneys at Beveridge & Diamond.

  • Series

    Being A Magician Makes Me A Better Lawyer

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    The skills I've developed as a lifelong magician have translated directly into tangible benefits in the courtroom because performing magic and trying cases both live at the intersection of psychology, storytelling, timing and disciplined rehearsal, says Mark Dombroff at Fox Rothschild.

  • A 3-Part Blueprint For Sentencing Variance Arguments

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    Tom Goldstein’s upcoming sentencing provides a useful lens for defense practitioners seeking a variance from the guidelines range, serving as a reminder to distinguish those requests from guidelines challenges and build an evidence-based case well before the hearing, says Joseph De Gregorio of Sentencing Advocacy Group.

  • Series

    Mich. Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought several notable financial services law developments to Michigan, including a U.S. Supreme Court ruling on state tax foreclosures, progress on a money transmission modernization bill package, and continued legislative momentum on cryptocurrency and mortgage lending, say attorneys at Dykema.

  • Series

    Bass Fishing Makes Me A Better Lawyer

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    Landing a trophy striped bass and closing a big deal both require cultivating the patience to finesse — not force — your way to desired outcomes, changing course when your old approach isn’t working and learning from the ones that got away, says Jon Ruiss at Alston & Bird.

  • Roundup

    The Most Talked-About Supreme Court Decisions Of 2026

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    This term, 11 U.S. Supreme Court decisions quickly became hot topics among Law360's guest writers.

  • Proof, Not Just Timing, Will Decide Clean Energy Credits

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    For wind and solar projects that sprinted to begin construction before the accelerated placed-in-service deadline of July 4, project owners must now assemble and maintain documentation to qualify the project and defend against a potential clean energy credit audit, says Peter Lowy at Nelson Mullins.

  • Series

    Choral Singing Makes Me A Better Lawyer

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    Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.

  • Attorney Mental Health Is An Ethical Obligation In The AI Era

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    As attorneys cope with the increasing unpredictability that artificial intelligence and constant policy changes have created, particularly in practice areas where they carry the emotional weight of clients’ most consequential life events, otherwise soft discussions about self-care are a matter of professional competence, says attorney Jack Jrada.

  • Tariff Refunds May Reshape Loan Covenant Calculations

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    Tariff refunds issued after the U.S. Supreme Court's Learning Resources decision may complicate borrowers' covenant calculations depending on accounting treatment, the timing of recognition, customer reimbursement obligations and credit agreement language, say attorneys at Mayer Brown.

  • Series

    Power To The Paralegals: Burnout As A Structural Problem

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    Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.

  • Managing Post-IEEPA Tariff Refunds, Replacements And Risks

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    Companies and investors reeling from the rapid changes resulting from February's U.S. Supreme Court ruling that the International Emergency Economic Powers Act doesn't authorize tariffs should focus on understanding the duty refund process, the likely replacement tariffs and the operational ways they can minimize their tariff exposure, say attorneys at Debevoise.

  • Ill. Law Firm MSO Bill Clashes With Court Power, Ethics Rules

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    An Illinois bill prohibiting law firms from certain business arrangements with management service organizations, sent to the governor for signature last week, encroaches upon the courts' constitutional powers and goes beyond the Illinois Rules of Professional Conduct in regulating investment in law-related services, says Matthew O’Hara at Smith Gambrell.

  • Opinion

    State Courts Must Be Gatekeepers Of Expert Testimony

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    Based on my experience in the state judiciary, emulating federal courts' role as gatekeepers of expert witness testimony would help state court judges maintain the appearance of impartiality and assist juries, thus enhancing the overall confidence people have in their justice system, says Lorie Gildea at Greenberg Traurig.

  • Series

    Moshing Makes Me A Better Lawyer

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    Entering a mosh pit is much like entering the practice of law — it is difficult, you have to know both the written and unwritten rules, and conduct yourself according to the expectations of each community, says Christopher Deubert at Constangy Brooks.

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