Tax

  • March 19, 2026

    Texas Court Erases $7.8M In Taxes On Stored Export Oil

    A Texas company storing presold crude oil to be exported to foreign countries was wrongly taxed $7.8 million by a county assessor, a state appeals court ruled Thursday, reversing a trial court decision.

  • March 19, 2026

    Minn. House Bill Seeks $4B Property Tax Refund

    Minnesota would allow eligible taxpayers to claim a refund for a portion of property taxes paid in 2026 under a bill introduced in the state House of Representatives. 

  • March 19, 2026

    EU Trade Committee Approves US Trade Deal With Conditions

    The European Parliament's trade committee approved major tariff cuts Thursday to implement the bloc's U.S. trade deal, but made the cuts contingent on President Donald Trump respecting a 15% cap on rates, lowering steel and aluminum tariffs and not imposing tariffs over foreign policy concerns.

  • March 19, 2026

    Affiliated Cos. Not Automatically Linked, EU High Court Says

    Businesses are not automatically linked for the purposes of determining state aid eligibility merely because an individual holds a majority stake in each of them, the European Court of Justice said Thursday in a dispute between a Latvian company and the country's tax authorities.

  • March 19, 2026

    EU Official Says Tax Simplification Requires Trade-Offs

    A top tax official in the European Union's executive body said Thursday that EU countries must be prepared to make some trade-offs, for instance on information exchange and information technology investment, if they want to achieve tax simplification.

  • March 18, 2026

    Temu Users Join Customer Push For IEEPA Tariff Refunds

    Online marketplace Temu must refund customers for passed-on costs related to the Trump administration's now-invalidated International Emergency Economic Powers Act tariffs, a consumer leading a proposed nationwide class action told an Illinois state court.

  • March 18, 2026

    Pa. Jury Convicts Military Contractor Of $1M Fraud Scheme

    A Pennsylvania federal jury on Tuesday found a military contractor guilty of 13 counts of defrauding the Defense Logistics Agency of more than $1 million and failing to file corporate tax returns.

  • March 18, 2026

    Judge Finalizes $3.3M Tax Bill Order For 'Survivor' Winner

    A Rhode Island federal court entered a final $3.3 million tax judgment against the first "Survivor" winner, clearing the way for the federal government to start debt collection proceedings to recoup funds tied to the former contestant's tax avoidance on his prize money.

  • March 18, 2026

    Doctor Gets 6½ Years For Healthcare Fraud, Tax Evasion

    An Anchorage, Alaska, physician was sentenced to six and a half years in prison for committing over $16 million in healthcare fraud and tax evasion as part of a scheme that injected sick patients with the wrong medications or dosages, the federal government said Wednesday. 

  • March 18, 2026

    IRS Summons For Man's Coinbase Info Cleared To Go Ahead

    A man who alleged that the IRS violated his privacy rights in its summons of personal financial documents from Coinbase failed to properly serve the U.S. in his attempt to block the summons, a California federal judge said Wednesday, dismissing the case.

  • March 18, 2026

    NYU Tax Center Backs IRS In 2nd Circ. Limited Partner Fight

    An investment company's bid to restore a self-employment tax exemption for its limited partners improperly relies on state law to define their federal tax status, New York University's Tax Law Center told the Second Circuit in an amicus brief supporting the IRS.

  • March 18, 2026

    Tax Prep Firm Can't Challenge Bulk Denial Of Tax Credits

    Two tax preparation companies don't have enough interest in their clients' refunds to stop the IRS from issuing batch denials of thousands of pandemic-era worker credit claims, the Ninth Circuit found, affirming an Arizona district court's ruling.

  • March 18, 2026

    Ind. Board Must Review Electrician Program's Tax Break

    An Indiana training program for electricians may be considered a school and, thus, become eligible for a property tax exemption after the tax board too narrowly interpreted the definition of a school, the Indiana Tax Court said. 

  • March 18, 2026

    Del. Allows County Subpoena Of Witnesses For Assessments

    Delaware authorized its counties to subpoena witnesses and evidence under certain conditions in disputes over nonresidential real property's assessed value as part of a bill signed by the governor.

  • March 17, 2026

    4th Circ. Skeptical Of IRS Stance In Spousal Relief Case

    A Fourth Circuit panel expressed skepticism Tuesday over the IRS' pursuit of a decades-old debt from a Maryland woman whose late husband's fraudulent activities triggered the liability, with one judge calling the government's interpretation of an eligible liability for spousal relief "really tricky."

  • March 17, 2026

    House Panel Advances Bill Aimed At Curbing ERISA Litigation

    A GOP-led panel in the U.S. House of Representatives on Tuesday advanced legislation that would raise the pleading standards for proposed class action federal benefits lawsuits and delay the start of discovery in those disputes, with Democrats on the committee voting to oppose the legislation. 

  • March 17, 2026

    Ga. Legislators Approve 4th Year Of Income Tax Rebates

    A one-time income tax refund worth up to $500 per household was given final approval by the Georgia Senate, and so the state's lawmakers have elected to cut across-the-board refund checks to taxpayers for a fourth straight year.  

  • March 17, 2026

    SD OKs County Gross Receipts Tax To Reduce Property Tax

    South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed by the governor. 

  • March 17, 2026

    Pa. Schools' Property Appeal Policy Ruled Unconstitutional

    A Pennsylvania school district's policy of only appealing property assessments over $500,000, which resulted in appeals involving several properties owned by a mall, violates the state's constitution, an appeals court affirmed Tuesday.

  • March 17, 2026

    Miss. Expands Energy Project Tax Break To Battery Systems

    Mississippi will offer energy storage facilities that use battery energy storage systems a property tax break for energy projects under a bill signed by the governor.

  • March 16, 2026

    OCC Calls For Preemption Of Ill. Swipe-Fee Law At 7th Circ.

    A top U.S. banking regulator is seconding the banking industry's call for the Seventh Circuit to block Illinois' tax and tip swipe-fee ban, arguing a lower-court judge missed the "forest for the trees" in ruling the state-law restrictions are enforceable against banks it oversees.

  • March 16, 2026

    Brokerage Lacks NY Ties In Pensions' Tax Claims, Judge Says

    A New York federal court threw out claims by three pension plans against a London brokerage firm that, according to the plans, executed fraudulent refund claims for them to the Danish tax authority, finding the brokerage had insufficient ties to New York.

  • March 16, 2026

    SD Eliminates Ag Land Assessment, Tax Oversight Task Force

    South Dakota eliminated a task force that oversaw the assessment and taxation of agricultural land and required the state Department of Revenue to provide data relating to the valuation of such land to state legislative tax committees under a bill signed by the governor.

  • March 16, 2026

    Ga. Panel Says Minister Can't Rep His Church In Tax Case

    The Georgia Court of Appeals said Monday that nonattorneys can't be allowed to represent unincorporated associations in court, backing a trial court's dismissal of a minister's bid to represent his church in a property tax dispute with his home county.

  • March 16, 2026

    Mass. Tax Valuation Cut For Seasonal Home With No Heat

    A Massachusetts home with no heat, furnace or insulation was overvalued by a local assessor, the state tax board said in a decision released Monday.

Expert Analysis

  • 7 Document Review Concepts New Attorneys Need To Know

    Author Photo

    For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

  • Agentic AI Puts A New Twist On Attorney Ethics Obligations

    Author Photo

    As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.

  • Sweeping US Tax And Spending Bill May Bolster PE Returns

    Author Photo

    The One Big Beautiful Bill Act stands to benefit private equity sponsors and their investors as it alters existing law, including at the portfolio company level, making it crucial to reevaluate historic tax planning and optimize for the new tax regime, say attorneys at Paul Hastings.

  • Series

    Being A Professional Wrestler Makes Me A Better Lawyer

    Author Photo

    Pursuing my childhood dream of being a professional wrestler has taught me important legal career lessons about communication, adaptability, oral advocacy and professionalism, says Christopher Freiberg at Midwest Disability.

  • Opportunity Zone's Future Corp. Tax Benefits Still Uncertain

    Author Photo

    Despite recent legislative enhancements to the qualified opportunity fund program, and a new G7 understanding that would exempt U.S.-parented multinationals from the undertaxed profits rule, uncertainties over future tax benefits could dampen investment interest in the program, says Alan Lederman at Gunster.

  • How GILTI Reform Affects M&A Golden Parachute Planning

    Author Photo

    Deal teams should evaluate the effect of a recent seemingly technical change to U.S. international tax law on the golden parachute analysis that often plays a critical part of many corporate transactions to avoid underestimating its impact on an acquirer's worldwide taxable income following a triggering transaction, say attorneys at MoFo.

  • Series

    Law School's Missed Lessons: Adapting To The Age Of AI

    Author Photo

    Though law school may not have specifically taught us how to use generative artificial intelligence to help with our daily legal tasks, it did provide us the mental building blocks necessary for adapting to this new technology — and the judgment to discern what shouldn’t be automated, says Pamela Dorian at Cozen O'Connor.

  • Ch. 11 Ruling Voiding $2M Litigation Funding Sends A Warning

    Author Photo

    A recent Texas bankruptcy court decision that a postconfirmation litigation trust has no obligations to repay a completely drawn down $2 million litigation funding agreement serves as a warning for estate administrators and funders to properly disclose the intended financing, say attorneys at Kleinberg Kaplan.

  • What To Expect As Trump's 401(k) Order Materializes

    Author Photo

    Following the Trump administration’s recent executive order on 401(k) plan investments in alternative assets like cryptocurrencies and real estate, the U.S. Department of Labor and the U.S. Securities and Exchange Commission will need to answer several outstanding questions before any regulatory changes are implemented, say attorneys at Cleary.

  • Demystifying The Civil Procedure Rules Amendment Process

    Author Photo

    Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

  • Parenting Skills That Can Help Lawyers Thrive Professionally

    Author Photo

    As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.

  • Unpacking The New Opportunity Zone Tax Incentive Program

    Author Photo

    The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.

  • Series

    Teaching Trial Advocacy Makes Us Better Lawyers

    Author Photo

    Teaching trial advocacy skills to other lawyers makes us better litigators because it makes us question our default methods, connect to young attorneys with new perspectives and focus on the needs of the real people at the heart of every trial, say Reuben Guttman, Veronica Finkelstein and Joleen Youngers.

  • Trump Tax Law's Most Impactful Energy Changes

    Author Photo

    The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.

  • Series

    Adapting To Private Practice: From Texas AUSA To BigLaw

    Author Photo

    As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.

Want to publish in Law360?


Submit an idea

Have a news tip?


Contact us here
Can't find the article you're looking for? Click here to search the Tax archive.