Tax

  • September 29, 2025

    Tribal Members Push For Say In Supreme Court Tariff Review

    Members of the Blackfeet Nation tribe told the U.S. Supreme Court Monday their inclusion in the justices' review of suits challenging the legality of President Donald Trump's emergency tariffs is crucial to protect Native American rights under federal law.

  • September 29, 2025

    Solar Plant Justified $45M Easement Break, Tax Court Told

    A partnership is entitled to a roughly $45 million tax deduction for donating a conservation easement that protected hundreds of acres in Texas from potentially being used to host a solar power plant, the partnership told the U.S. Tax Court.

  • September 29, 2025

    China To Require Platforms To Report Workers' Tax Data

    China's government will begin requiring online platform operators to report tax data such as income about all workers for the first time Wednesday, the State Taxation Administration said Monday.

  • September 29, 2025

    IRS Cancels Hearing On Offshore Profit Regulations

    The Internal Revenue Service said Monday that it has canceled a public hearing on proposed rules that would require U.S. multinational corporations to create annual shareholder accounts and follow new pooling concepts to account for previously taxed foreign earnings and basis adjustments.

  • September 26, 2025

    Off The Bench: NCAA Mostly Beats Trans Suit, Faces Another

    In this week's Off The Bench, the NCAA beat the majority of claims over its former transgender policy, but faced a new lawsuit in New York, along with the State University of New York, stemming from its current ban of transgender athletes competing in women's sports.

  • September 26, 2025

    Trump Announces 100% Tariff On Drug Imports Starting Oct. 1

    President Donald Trump announced a slew of new Section 232 tariffs to be imposed beginning Oct. 1, including a 100% tariff on drug imports and new rates for semi trucks, kitchen cabinets, bathroom vanities and upholstered furniture.

  • September 26, 2025

    Mass. Tax Board Cuts $1M Home Value To Sale Price

    A Massachusetts home valued at $1 million by a county assessor should have the value lowered to the price the home sold for, the state Appellate Tax Board ruled. 

  • September 26, 2025

    Taxation With Representation: De Brauw, Hengeler Mueller

    In this week's Taxation With Representation, power grid operator TenneT Holding sells a stake in its German transmission business to institutional investors, Pfizer Inc. acquires biotechnology company Metsera Inc., and Dutch brewer Heineken NV buys most of Costa Rica's FIFCO beverage and retail operations.

  • September 25, 2025

    Perrigo Mostly Beats US In $163M Tax Refund Dispute

    A Michigan federal court largely sided Thursday with pharmaceutical company Perrigo in a $163 million tax refund case, rejecting the government's claim that the company's transactions with a foreign entity lacked economic substance and were meant only to avoid taxes.

  • September 25, 2025

    Imprisoned Pearl Token Founder Hit With Default In SEC Suit

    The incarcerated founder of an unregistered crypto offering known as Pearl tokens has been barred from issuing, offering or selling securities after failing to respond to parallel U.S. Securities and Exchange Commission claims.

  • September 25, 2025

    Sens. Renew Bipartisan Push To Fund Schools On Federal Lands

    A group of U.S. senators have reintroduced legislation that would increase funding over a five-year period from the U.S. Department of Education's Impact Aid program for public schools located on federal lands.

  • September 25, 2025

    Convicted Atty Lacks Moral Fitness, Ethics Panel Says

    Connecticut's statewide grievance committee says an attorney convicted 10 years ago for filing false federal tax returns doesn't have the moral character to return to the legal profession.

  • September 25, 2025

    DC Court Upholds Transfer Tax On Long-Term Leaseback

    The $39 million sale of a Washington, D.C., property and a long-term deal to lease it back to the seller constituted two separate taxable transactions, an appeals court said Thursday, rejecting a claim for a $1 million refund.

  • September 25, 2025

    DC Circ. Backs Whistleblower In IRS Award Dispute

    A whistleblower who received millions of dollars in awards for helping the IRS nab prominent Wall Street firms that helped offshore hedge funds evade taxes was wrongly blocked from receiving millions more, the D.C. Circuit ruled.

  • September 25, 2025

    Pa. Justices Affirm Pittsburgh's 'Jock Tax' Is Unconstitutional

    Pittsburgh's 3% fee imposed on the income of nonresident professional athletes is unconstitutional and violates the state's uniformity clause, the Pennsylvania Supreme Court affirmed Thursday.

  • September 25, 2025

    EU, US Trade Officials Meeting On Tariff Deal

    In advance of a meeting Thursday between European and U.S. trade officials, European Commission trade spokesman said discussion topics could include possible rate reductions and tariff exemptions for additional goods under an evolving bilateral framework trade agreement.

  • September 25, 2025

    Philippine Airlines Challenges $7.1M IRS Bill In Tax Court

    Philippine Airlines is disputing $7.1 million in income taxes assessed by the IRS, claiming the agency erred by determining that the airline's gross transportation income was not exempt under the U.S.-Philippines tax treaty, according to a petition filed in the U.S. Tax Court.

  • September 25, 2025

    Fed. Circ. Upholds China Tariffs From Trump's 1st Term

    The Federal Circuit on Thursday blessed a large batch of tariffs on Chinese goods installed by President Donald Trump during his first White House term, turning away a host of importers' claims that the levies had been imposed illegally.

  • September 25, 2025

    Texas' Meadows Collier Adds Former IRS Counselor In DC

    Dallas-based, tax-focused law firm Meadows Collier Reed Cousins Crouch & Ungerman LLP has added a Washington, D.C.-based partner with substantial IRS experience to the firm's tax controversy and litigation and white collar defense practices.

  • September 24, 2025

    Coinbase Wants Out Of Terraform Token Conversion Loss Suit

    Coinbase Inc. has urged a California federal court to toss a suit lodged by cryptocurrency buyers alleging the crypto exchange caused them to incur losses after Terraform's collapse three years ago, arguing the buyers' claims are both time-barred and fail to show that the crypto exchange intended to deceive.

  • September 24, 2025

    Court Sides With Texas, Nixes Medicaid Tax Funding Rule

    The federal government improperly expanded a Medicaid funding restriction to private parties that was meant only to govern the use of state taxes to fund the health insurance program, a Texas federal court ruled Wednesday in vacating guidance from the Centers for Medicare & Medicaid Services.

  • September 24, 2025

    Execs Breached Danish Deal In $2B Tax Case, Court Says

    Three men claiming to be pension plan executives who struck a civil settlement with the Danish taxing authority over their role in a $2 billion tax fraud scheme breached their settlement agreement, a New York federal court found, saying the men had not paid back the amount they promised.

  • September 24, 2025

    Minn. Justices Reject Humana's Pharmacy Sourcing Appeal

    The Minnesota Supreme Court rejected arguments by a Humana subsidiary that its sales of pharmacy benefit services attributed to Minnesota should instead be sourced to a Humana unit in Wisconsin, denying the company a $834,000 refund Wednesday.

  • September 24, 2025

    Ill. Justices Won't Hear Pepsi's $2.1M Tax Penalty Case

    An Illinois appeals court decision allowing $2.1 million in penalties against PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll will stand, as the state's highest court declined to review the dispute Wednesday.

  • September 24, 2025

    EU Commission Provides Guidance For Blocwide VAT Rules

    The European Commission issued guidance Wednesday to help European Union member states enact blocwide value-added tax rules for the digital economy, including real-time e-invoicing on cross-border transactions.

Expert Analysis

  • DOJ Has Deep Toolbox For Corporate Immigration Violations

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    With the U.S. Department of Justice now offering rewards to whistleblowers who report businesses that employ unauthorized workers, companies should understand the immigration enforcement landscape and how they can reduce their risk, say attorneys at McDermott.

  • Trade In Limbo: The Legal Storm Reshaping Trump's Tariffs

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    In the final days of May, decisions in two significant court actions upended the tariff and trade landscape, so until the U.S. Supreme Court rules, businesses and supply chains should expect tariffs to remain in place, and for the Trump administration to continue pursuing and enforcing all available trade policies, say attorneys at Ice Miller.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • Series

    Competing In Modern Pentathlon Makes Me A Better Lawyer

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    Opening myself up to new experiences through competing in modern Olympic pentathlon has shrunk the appearance of my daily work annoyances and helps me improve my patience, manage crises better and remember that acquiring new skills requires working through your early mistakes, says attorney Mary Zoldak.

  • Series

    Law School's Missed Lessons: Teaching Yourself Legal Tech

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    New graduates often enter practice unfamiliar with even basic professional software, but budding lawyers can use on-the-job opportunities to both catch up on technological skills and explore the advanced legal and artificial intelligence tools that will open doors, says Alyssa Sones at Sheppard Mullin.

  • Steps For Universities To Pass Tax-Exempt Test Amid Scrutiny

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    After decades of a quiet governmental acceptance of tax-exempt status, universities are facing unprecedented and public pressure to defend themselves, and must consider how to protect this valuable status, say attorneys at Eversheds Sutherland.

  • Tax Court Ruling Sets High Bar For Limited Partner Exception

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    The U.S. Tax Court’s recent decision in Soroban Capital Partners v. Commissioner endorsed the IRS’ use of functional analysis to determine whether the limited partner exception applied for taxation under the Self-Employed Contributions Act, highlighting the intense factual analysis that will occur during audits, says Erin Hines at Akerman.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Series

    Volunteering At Schools Makes Me A Better Lawyer

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    Speaking to elementary school students about the importance of college and other opportunities after high school — especially students who may not see those paths reflected in their daily lives — not only taught me the importance of giving back, but also helped to sharpen several skills essential to a successful legal practice, says Guillermo Escobedo at Constangy.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Increased Tariffs Create Opportunity To Protect IP Rights

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    Heightened tariffs on certain foreign imports have created operational and fiscal challenges for companies, but the corresponding increase in customs inspections could offer a silver lining of more consistent enforcement against counterfeit and infringing goods, says Andraya Pulaski Brunau at Day Pitney.

  • Dissecting House And Senate's Differing No-Tax-On-Tips Bills

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    Employers should understand how the House and Senate versions of no-tax-on-tips bills differ — including in the scope of related deductions and reporting requirements — to meet any new compliance obligations and communicate with their employees, say attorneys at Greenberg Traurig.

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