Tax

  • July 07, 2026

    Grocers' Microcaptive Not Valid For Tax Benefit, 7th Circ. Told

    Chicagoland grocery chain owners were not entitled to microcaptive tax benefits because they failed to establish a bona fide in-house insurance arrangement, the government told the Seventh Circuit, saying the U.S. Tax Court correctly held that state law does not control the federal tax definition of insurance.

  • July 06, 2026

    BakerHostetler Hires Ex-Kutak Rock Tax Credits Pro

    BakerHostetler has brought on a former Kutak Rock LLP tax credits partner to its business practice group in Chicago.

  • July 06, 2026

    4 Benefits And Exec Comp Policy Moves From 2026's 1st Half

    The U.S. Department of Labor's proposal for a 401(k) fund safe harbor and the U.S. Securities and Exchange Commission's proposal to change the reporting framework for public companies are among the top policy developments from the first half of 2026 that drew benefits and executive compensation attorneys' attention. Here, Law360 looks at four recent developments that attorneys may want to know about.

  • July 06, 2026

    Minn. Tax Court Charges Bad Faith In Property Valuation Case

    An attorney for the owner of a Minnesota office building operated in bad faith by ignoring recent state Supreme Court precedents in his challenge of a tax valuation, the state tax court said, again rejecting his approach.

  • July 06, 2026

    The Moments That Shaped The Monsanto Decision

    U.S. Supreme Court justices forged unusual alliances when they ruled a federal statute preempts claims Monsanto failed to warn consumers its Roundup weed killer may cause cancer. Oral arguments provided insights on the 7-2 outcome, highlighting issues the jurists were grappling with and showcasing rationales that found their way into the opinion.

  • July 06, 2026

    After Tense Terms, Hints Of High Court Harmony With Circuits

    Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.

  • July 06, 2026

    The Funniest Moments Of The Supreme Court's Term

    When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.

  • July 06, 2026

    OECD Helping Developing Nations On Min. Tax, Transparency

    The OECD's support for developing countries in international tax matters was focused last year on the 15% global minimum tax, while tax transparency and transfer pricing assistance hummed along as well, according to a report.

  • July 06, 2026

    India, China Call Broad US Forced Labor Tariffs Not Justified

    Several U.S. trading partners facing new tariffs over claims of failing to adequately protect against forced labor pushed back on the plan ahead of a public hearing Tuesday, raising concerns that ranged from too-generalized determinations to the U.S. improperly disregarding related measures.

  • July 06, 2026

    Denim Co. Unlawfully Passed On Tariff Costs, Customer Says

    A denim company violated North Carolina law by charging customers higher prices to recoup costs for unlawful tariffs without disclosing that it could seek, and is likely to receive, a refund, according to a proposed class action filed in federal court.

  • July 06, 2026

    Top Florida News: 2026 Midyear Report

    The first half of 2026 brought long-awaited rulings providing clarity on the punitive damages pleading standard in Florida and the extent of a law allowing U.S. victims of Cuban property seizures to seek damages, as well as a high-profile guilty verdict in a rare foreign agent criminal trial. Here, Law360 looks at these and other notable developments from Florida so far this year.

  • July 02, 2026

    The Sharpest Dissents From The Supreme Court Term

    The sharpest dissents this term often involved the president, and pitted conservative and liberal justices against each other on core constitutional issues and questions about the limits to executive power, with nearly a quarter of cases being decided squarely along ideological lines.

  • July 02, 2026

    The Firms That Won Big At The Supreme Court

    This U.S. Supreme Court term featured high-stakes oral arguments on issues including presidential power, immigration and voting regulations. Here's a look at the law firms that argued the most cases and how they fared.

  • July 02, 2026

    The Year Donald Trump Won Big At The High Court

    The Supreme Court's conservative supermajority and President Donald Trump largely aligned this year on issues of executive power, resulting in a series of decisions that significantly expanded presidential authority.

  • July 02, 2026

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.

  • July 02, 2026

    Calif. Lawmakers OK Extending Tax Credits For Job Creation

    California would extend by five years a tax credit program for businesses that agree to hire workers and invest in the state under budget-related legislation approved by state lawmakers and sent to Gov. Gavin Newsom.

  • July 02, 2026

    IRS Unveils Portal For Claiming Late-Filed COVID-Era Refunds

    The IRS quietly rolled out an online portal dedicated to individuals and businesses seeking to take advantage of the Federal Claims Court's decision allowing a California business owner to recover late-filed refunds for penalties and interest tied to the COVID-19 pandemic.

  • July 02, 2026

    Famed Chef Hit With $1M Judgment In Boston Tax Case

    A Massachusetts state court has ordered celebrity chef Barbara Lynch to pay nearly $1 million in back taxes and interest to the city of Boston, months after losing a bid to lift a default judgment in the case.

  • July 02, 2026

    Customs Adds 1.6M Phase 2 Imports To Tariff Refund System

    U.S. Customs and Border Protection received tariff refund requests covering another 1.6 million entries in a day's time after opening a second phase of eligibility for its system, according to a declaration filed with the U.S. Court of International Trade.

  • July 01, 2026

    Lululemon Targeted In New Shopper Tariff Refund Lawsuit

    Lululemon has been accused of boosting prices in response to the Trump administration's global tariffs then failing to refund customers when the U.S. Supreme Court invalidated the duties, becoming one of the latest household brand names to face such claims.

  • July 01, 2026

    3 NJ Bills On Data Center Regulation Sent To Governor

    The New Jersey Senate and the state's General Assembly recently passed three data center regulation bills that will be considered by Gov. Mikie Sherrill.

  • July 01, 2026

    Goldstein Calls Gov't's Attack On Text Messages 'Hypocrisy'

    Lawyers for convicted SCOTUSblog founder Thomas Goldstein have rejected prosecutors' claims that the famed U.S. Supreme Court lawyer may have deleted messages between himself and his poker backers, calling the government "hypocritical" after it had previously argued that Goldstein could authenticate the messages if he took the stand at trial.

  • July 01, 2026

    Aide To Ex-NYC Mayor Cites 'Glaring Holes' In Bribery Case

    An attorney for Frank Carone, the former chief of staff to former New York Mayor Eric Adams, on Wednesday said there are "glaring holes" in the indictment alleging Carone took bribes from a hotel owner in exchange for a multimillion-dollar migrant housing contract. 

  • July 01, 2026

    3rd Circ. Says Hidden Bank Accounts Count As Tax Evasion

    The Third Circuit found a Pennsylvania insurance business owner guilty of two counts of tax evasion, affirming Wednesday a lower court jury's conclusion that he willfully concealed a bank account on 2016 tax forms while the IRS was pursuing collection action against him.

  • July 01, 2026

    DOL Nears ESG Rule Rollback As White House Review Begins

    The U.S. Department of Labor is gearing up to repeal a Biden-era rule allowing retirement fiduciaries to consider issues like climate change and social justice when choosing investments, sending the proposed repeal to the White House for review.

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.