State & Local

  • October 22, 2024

    Mass. Revenue Collection Through Mid-October Up $488M

    Massachusetts' revenue collection from July through Oct. 15 brought in $488 million more than the same period last year, according to a report by the state Department of Revenue.

  • October 22, 2024

    Va. Revenues Through Sept. Grow $656M From Last Year

    Virginia's general revenue collection from July through September was $656 million higher compared with the same period last fiscal year, according to the state secretary of finance.

  • October 22, 2024

    The 2024 Prestige Leaders

    Check out our Prestige Leaders ranking, analysis and interactive graphics to see which firms stand out for their financial performance, attractiveness to attorneys and law students, ability to secure accolades and positive legal news media representation.

  • October 22, 2024

    How Law Firms Get And Keep Elite Status

    For decades, a handful of New York-based law firms thoroughly dominated the national consciousness when it came to power, profitability and prestige. But in today's legal market, increased movement of partners and clients from one firm to the next has begun to shake things up and create opportunities for go-getters to ascend the ranks.

  • October 22, 2024

    MVP: Jones Day's Charles 'Chuck' Hodges

    Chuck Hodges, a tax partner with Jones Day, led a gravel company to victory in May at the U.S. Tax Court in a case regarding an $11.1 million sale of a freeway pit, helping him earn a spot as one of the 2024 Law360 Tax MVPs.

  • October 21, 2024

    Madigan Part Of 'Corruption At The Highest Levels,' Jury Told

    Former Illinois House Speaker Michael Madigan and his loyal right hand Michael McClain engaged in an eight-year "campaign of bribery," leveraging his public office and leadership roles to steer business to Madigan's property tax law firm, enrich his allies with do-nothing jobs and maintain his considerable political power, prosecutors told an Illinois federal jury Monday.

  • October 21, 2024

    SD Voters To Decide On Food Tax Exemption

    South Dakota voters will have the chance Nov. 5 to decide whether the state exempts food from its 4.2% sales tax rate.

  • October 21, 2024

    MVP: Paul Weiss' Brian Krause

    Brian Krause of Paul Weiss Rifkind Wharton & Garrison LLP's tax practice designed a novel tax approach for the merger of World Wrestling Entertainment and Ultimate Fighting Championship, raced to create a tax-free deal in the final days of a Texas "wildcatter" hoping to sell his oil company, and advised Chevron in its $60 billion acquisition of Hess Corp., earning him a spot as one of the 2024 Law360 Tax MVPs.

  • October 21, 2024

    Neb. Receipts Sink $121M Through Sept. From Previous Year

    Nebraska's total net receipts from July through September sank $121 million compared with the same period in the last fiscal year, according to the state Department of Revenue.

  • October 21, 2024

    Ariz. Revenues Through Sept. Beat Estimate By $108M

    Arizona's total general fund revenue from July through September outpaced forecasts by $108 million, according to the state's Joint Legislative Budget Committee.

  • October 21, 2024

    NJ General Revenues Through Sept. Rise 4% From Last Year

    New Jersey general revenue from July through September beat last year's collection by 4.3%, according to the state Department of the Treasury.

  • October 21, 2024

    New ABA Tax Chair-Elect Aims To Expand Leadership Paths

    The new chair-elect of the American Bar Association Section of Taxation told Law360 that she wants to broaden the pathways to leadership for members, including those early in their careers, as part of the section's diversity, equity and inclusion initiatives. Here, Megan Brackney shares more about her background and goals for the section.

  • October 18, 2024

    Law360 MVP Awards Go To Top Attys From 74 Firms

    The attorneys chosen as Law360's 2024 MVPs have distinguished themselves from their peers by securing hard-earned successes in high-stakes litigation, complex global matters and record-breaking deals.

  • October 18, 2024

    Law360 Will Track 2024 Ballot Measures On Real-Time Map

    As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.

  • October 18, 2024

    Fla. Extends Dyed Fuel Penalty Waiver After Milton

    Florida is extending its temporary waiver of penalties for businesses and individuals that use or sell dyed diesel fuel for on-highway use through Oct. 30 in response to Hurricane Milton, the state Department of Revenue said.

  • October 18, 2024

    San Francisco Tax Measures Could Mean Big Changes For Biz

    San Francisco voters could significantly change the city's business climate next month if they approve two ballot measures, one that would overhaul the city's gross receipts tax and increase rates for larger businesses and another that would impose an annual additional graduated tax on ride-hailing companies. Here, Law360 takes a look at the two proposals.

  • October 18, 2024

    Ind. City Can't Levy Additional Property Tax For Shortfall

    A city in Indiana cannot levy an additional property tax of nearly $1 million to make up for budget shortfalls because those shortfalls do not qualify for the granting of an excess levy, the Indiana Tax Court ruled.

  • October 18, 2024

    Minn. Tax Court Refuses Big Changes To Parking Lot's Value

    The Minnesota Tax Court lowered the assessed value of a parking lot property by about $200,000 to $11.7 million, rejecting arguments for larger changes by the property owner and a county.

  • October 18, 2024

    Colo. Extends Tax Deadlines For Hurricane Victims

    Colorado is delaying deadlines for state taxpayers impacted by hurricanes Helene and Milton, Gov. Jared Polis and the state tax department said Friday.

  • October 18, 2024

    JetBlue Says Fla. Must Face Claims Against Airline Tax Rules

    JetBlue urged a Florida state court to reject the state Department of Revenue's bid to dismiss the company's claims that Florida unconstitutionally taxed the airline's extraterritorial income, saying its case isn't analogous to a dispute from Frontier Airlines that a court dismissed.

  • October 18, 2024

    Mo. Commission Should Refund Interest, Telecom Co. Says

    A Charter Communications entity that was granted a use tax refund of nearly $437,000 because it qualified as a manufacturer should also be granted repayment of the interest that accrued on the refunded taxes, the company told the Missouri Administrative Hearing Commission. 

  • October 18, 2024

    Fla. Delays Tax Deadlines In More Counties Due To Milton

    Florida is extending tax due dates for businesses in seven additional counties affected by Hurricane Milton, the state Department of Revenue said, bringing the relief to a total of 24 of the state's 67 counties.

  • October 18, 2024

    Taxation With Representation: Baker, Simpson, Ropes

    In this week's Taxation With Representation, Lundbeck inks a $2.6 billion cash deal for Longboard, Silver Lake agrees to buy Zuora for $1.7 billion, and PPG and American Industrial Partners reach a $550 million deal.

  • October 18, 2024

    Mass. Tax Dept. Floats Limits On Amnesty For Nonfilers

    Massachusetts taxpayers seeking amnesty under a coming program would not be eligible for the program's three-year look-back limit for nonfilers if the state tax department had certain contacts with them, according to a draft notice on the program.

  • October 17, 2024

    Wash. Justices Say No Addresses Needed For Tax Ballot Items

    Washington's secretary of state didn't need to check addresses when validating signatures for five voter initiatives slated for the November ballot, including measures to repeal the state's capital gains tax and to bar income taxes, the state Supreme Court said Thursday.

Expert Analysis

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

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