Tax

  • March 27, 2026

    NYC Sheds FDIC's Claim For Silicon Valley Bank Tax Refund

    A D.C. federal court said Friday it does not have the authority to order New York City to issue a tax refund sought by the Federal Deposit Insurance Corp. in its capacity as receiver of the failed Silicon Valley Bank.

  • March 27, 2026

    Kan. Board Complied With Remand In Property Tax Case

    The Kansas Board of Tax Appeals properly complied with an appellate court's instructions for remand in a property tax case, the court ruled Friday, finding that the board was able to explain the weighted value it gave to leases when appraising the property.

  • March 27, 2026

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

    The past week in London has seen Apple hit back at a tech company's wireless charging patent claim, a flurry of businesses bring COVID-19 pandemic insurance claims as a key deadline draws closer and Ipulse Partners LLP file a claim against a luxury yacht company it represented in a trademark dispute. Here, Law360 looks at these and other new claims in the U.K.

  • March 27, 2026

    Ex-CEO Sues Former NJ AG Over Tossed RICO Case

    The former CEO of The Michaels Organization, who was indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III, has accused former New Jersey Attorney General Matthew J. Platkin and other members of his office of commencing the prosecution knowing there was no probable cause.

  • March 27, 2026

    Family Members Get Prison Terms For Tax Refund Scheme

    Family members convicted of designing a trust scheme that tried to net $8.5 million in tax refunds were sentenced to prison by a Texas federal judge and ordered to pay back $1.7 million they spent on cryptocurrency and luxuries, according to the U.S. Department of Justice.

  • March 27, 2026

    Revamped EU Customs Will Have New Anti-Abuse Measures

    The European Commission will have the power to take EU member states to court if they abuse a newly announced fast-track customs scheme by allowing noncompliant firms to benefit, a European Union official said Friday.

  • March 26, 2026

    Venezuelan Leader Says Ex-Fla. Rep Couldn't Get US Meetings

    A Venezuelan political opposition leader told jurors Thursday that he connected with former Florida congressman David Rivera to try to secure meetings with high-level U.S. officials in the first Trump administration, but Rivera — who is on trial for allegedly failing to register as a foreign agent — failed to deliver.

  • March 26, 2026

    Colo. Appeals Court Upholds Town's Short-Term Rental Fee

    A Colorado town's fee on owners of short-term rentals does not require a vote under the state's Taxpayer's Bill of Rights, a state appeals court ruled, rejecting the argument that it raises more revenue than is needed for its stated purpose.

  • March 26, 2026

    Recovery Of State Aid Can't Target Related Cos., ECJ Advised

    The European Commission overstepped when it ordered Belgium to recover unlawful state aid not just from companies that received tax exemptions but from every member of their corporate groups, an adviser to the European Union's top court said Thursday.

  • March 26, 2026

    4 Key Questions On Tariff Investigations

    The U.S. announced a bevy of new trade investigations this month to underpin a tariff regime intended to replace duties struck down by the U.S. Supreme Court, but questions remain about the fate of deals struck with trading partners and whether importers will face higher tariffs. Here, Law360 examines four questions on the implications of those investigations.

  • March 26, 2026

    Hawaii Condo Units Not Apts. For Tax Purposes, Court Rules

    Hawaii condominium units in a Maui multiunit property are considered nonowner-occupied properties — not apartments — and should be taxed at higher rates under a county ordinance, a Hawaii appeals court affirmed.

  • March 26, 2026

    Italy's Tax Regime Doesn't Flout EU Law, Court Adviser Says

    Italy isn't breaking with European Union law by limiting tax deductions on certain intercompany interest payments, an adviser to the EU's top court said Thursday, holding the provision is nondiscriminatory because it looks at the location of assets, not entities.

  • March 26, 2026

    EU Parliament Approves US Trade Deal With New Conditions

    The full European Parliament voted Thursday to approve a set of contingencies on the European Union's trade deal with the U.S. that would implement major tariff cuts, including the ability to suspend the agreement if President Donald Trump raises tariffs or introduces new ones.

  • March 26, 2026

    11th Circ. Affirms Slashing Tax Breaks For Conservation Gifts

    Two partnerships that claimed tens of millions of dollars in tax deductions for protecting 530 acres in Georgia from development grossly overvalued their contributions and rightfully drew penalties from the Internal Revenue Service, the Eleventh Circuit said in affirming a U.S. Tax Court decision.

  • March 26, 2026

    Ore. Industrial Property Value Cut By Tax Court

    An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.

  • March 26, 2026

    France To Crack Down On Bypassing Of Small Parcel Tax

    France will expand the power of its customs officials to allow them to better identify and penalize traders that are circumventing a new small parcel tax, the government announced.

  • March 25, 2026

    PTAB Was Never '100% Discretionary,' Rep. Issa Tells Squires

    U.S. Patent and Trademark Office Director John Squires is exceeding the authority Congress intended to grant him in the America Invents Act for discretionarily denying patent challenges, the U.S. House of Representatives' intellectual property leader said Wednesday.

  • March 25, 2026

    Tax-Credit Cliff Sparks M&A Rush For Clean Energy

    The looming July cutoff to maintain eligibility for clean electricity investment and production tax credits is sparking a dealmaking spree as smaller developers who are unable to meet the deadline begin looking to sell projects to deeper-pocketed players who can.

  • March 25, 2026

    Woman Deserves Relief From Tax Prep Fraud, Justices Told

    Two taxpayer groups and a tax counsel association urged the U.S. Supreme Court to hear a woman's appeal over liabilities triggered by a fraudulent preparer, arguing the Third Circuit decision in the case misread the fraud exception in the tax assessment statute.

  • March 25, 2026

    Sen. Scott Sues Booz Allen, IRS Leaker Over Data Breach

    U.S. Sen. Rick Scott, R-Fla., has sued federal contractor Booz Allen Hamilton and a former employee for leaking his tax returns along with a trove of confidential tax data on President Donald Trump and other wealthy people, adding to mounting litigation over the breach.

  • March 25, 2026

    Utah Expands Unrelated Biz Income Definition For Corp. Tax

    Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.

  • March 25, 2026

    Idaho Expands Retail Developer Sales Tax Rebate

    Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.

  • March 25, 2026

    Lille Chosen As Seat Of New EU Customs Authority

    European Union member states and lawmakers named Lille, France, on Wednesday as the seat of the bloc's new customs authority, a body created as part of a wider effort to modernize the EU's current customs framework. 

  • March 24, 2026

    Rubio Says He Didn't Know Of Friend's Venezuelan Oil Deal

    U.S. Secretary of State Marco Rubio would not have met with an old friend, former Rep. David Rivera, to discuss a government transition in Venezuela had he known Rivera's company had a contract with a subsidiary of Venezuela's state-owned oil company, Rubio told jurors Monday.

  • March 24, 2026

    Goldstein Seeks New Trial, Citing 'A Series Of Legal Errors'

    SCOTUSblog founder and appellate icon Thomas Goldstein has filed a lengthy motion for a new trial or acquittal after his conviction on a dozen criminal charges related to tax evasion, alleging his trial was marred by improper jury instructions, improper exclusion of evidence and inadequate evidence, among other things.

Expert Analysis

  • Series

    Judging Figure Skating Makes Me A Better Lawyer

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    Judging figure skating competitions helps me hone the focus, decisiveness and ability to process complex real-time information I need in court, but more importantly, it makes me reengage with a community and my identity outside of law, which, paradoxically, always brings me back to work feeling restored, says Megan Raymond at Groombridge Wu.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • 2 Rulings Highlight IRS' Uncertain Civil Fraud Penalty Powers

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    Conflicting decisions from the U.S. Tax Court and the Northern District of Texas that hinge on whether the IRS can administratively assert civil fraud penalties since the U.S. Supreme Court’s 2024 decision in SEC v. Jarkesy provide both opportunities and potential pitfalls for taxpayers, says Michael Landman at Bird Marella.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • Digital Asset Report Opens Doors For Banks, But Risks Linger

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    A recent report from a White House working group discussing digital asset market structure signals how banks may elect to expand into digital asset custody, trading and related services in the years ahead, but the road remains layered with challenges, say attorneys at Foley & Lardner.

  • Series

    Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • 5 Real Estate Takeaways From Trump's Sweeping Tax Law

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    Changes to the Internal Revenue Code included in the One Big Beautiful Bill Act will have a range of effects on real estate sponsors, investors and real estate investment trusts — from more compliance flexibility around taxable REIT subsidiary limits to new considerations raised by a key retaliatory tax provision that was left out, say attorneys at DLA Piper.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • Series

    Playing Softball Makes Me A Better Lawyer

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    My time on the softball field has taught me lessons that also apply to success in legal work — on effective preparation, flexibility, communication and teamwork, says Sarah Abrams at Baleen Specialty.

  • Series

    Law School's Missed Lessons: Mastering Time Management

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    Law students typically have weeks or months to prepare for any given deadline, but the unpredictability of practicing in the real world means that lawyers must become time-management pros, ready to adapt to scheduling conflicts and unexpected assignments at any given moment, says David Thomas at Honigman.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

  • Series

    Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

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