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Tax

May 23, 2025
Law360 Reveals Titans Of The Plaintiffs Bar

This past year, a handful of attorneys secured billions of dollars in settlements and judgments for both classes and individual plaintiffs against massive companies and organizations like Facebook, Dell, the National Association of Realtors, Johnson & Johnson, UFC and Credit Suisse, earning them recognition as Law360's Titans of the Plaintiffs Bar for 2025.
May 23, 2025
Trade Court Says Wis. Man Can't Sue Over Trump Tariffs

The U.S. Court of International Trade dismissed a Wisconsin resident's case against President Donald Trump's tariffs Friday, holding that the man's allegations of economic injury are too speculative to create standing to sue.
May 23, 2025
Judge Extends Block On Trump's Government Layoffs

A California federal judge has extended her block of President Donald Trump's executive order directing layoffs at federal agencies, saying a coalition of unions, nonprofits and cities has shown it is likely to succeed in showing the order exceeded the president's authority.
May 23, 2025
Senate Dems Bash Spectrum 'Giveaway' In Budget Bill

Key Senate Democrats who oversee telecommunications issues have lambasted聽House Republicans for "handing over" swaths of radio spectrum to the wireless industry in the sweeping budget reconciliation bill that GOP lawmakers passed Thursday.
May 23, 2025
Staffing Co. Owner Gets 8 Years For $60M Payroll Tax Fraud

The owner of California staffing companies who admitted to a long-running payroll tax fraud that caused roughly $60 million in tax losses was sentenced to eight years in prison and ordered to pay $38 million in restitution to the Internal Revenue Service, prosecutors said.
May 23, 2025
Mich. Justices To Hear Law Firm's Roof 'Addition' Appeal

Michigan's highest court said it will review whether a law firm office building's new roof was an addition to the property for the purposes of evaluating taxable value, meaning the property's value could increase beyond a 5% cap.聽
May 23, 2025
Va. Deed Tax Due On Actual Property Value, Ruling Says

Virginia's deed recordation tax is paid based on the current assessed value of a property, rather than its value during a foreclosure sale, the state tax commissioner said.
May 23, 2025
Trump Issues Fresh Tariff Threats Against EU, Apple

President Donald Trump said that the European Union should face a 50% tariff beginning July 9 because trade negotiations are "going nowhere" and that Apple should pay at least a 25% tariff if it doesn't manufacture iPhones in the U.S.
May 23, 2025
Taxation With Representation: Troutman, A&O Shearman

In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.
May 23, 2025
Va. Contractor Denied Real Property Sales Tax Break For Sand

Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.
May 23, 2025
House Budget Would Sap Emerging Energy Tax Credit Market

The House's sweeping tax and budget legislation would scrap a relatively new financing option that lets project development owners sell valuable green energy tax credits for cash, which would likely doom or severely hamper the burgeoning market for the credits.
May 22, 2025
Critics Decry Budget Bill As Clean Energy 'Attempted Murder'

The budget reconciliation bill that House Republicans passed Thursday replaced an earlier plan to phase out renewable energy tax credits with a 60-day qualification period, leaving project developers struggling to meet a deadline experts say is unrealistic and effectively guts the benefit.
May 22, 2025
Fla. Can't End Tech Groups' Challenge To Social Media Law

A Florida federal judge on Thursday denied the state's motion to dismiss a complaint brought by technology groups challenging a Florida law restricting social media companies from blocking political candidates, ruling that the plaintiffs have standing to sue on behalf of their members.
May 22, 2025
Calif. Judge Likely To Extend Block On Gov't Reorg, Job Cuts

A California federal judge indicated Thursday she'll likely convert her temporary restraining order聽into a preliminary injunction against President Donald Trump's executive order to reduce the federal workforce, saying the law "seems clear" that presidents cannot issue large-scale agency reductions without congressional approval and "to hold otherwise" would contradict nine previous presidents and 21 congresses.
May 22, 2025
Tax Court Backs IRS In Multibillion-Dollar Facebook Clash

The U.S. Tax Court largely sided with the IRS on Thursday in a multibillion-dollar tax dispute with Facebook, upholding the agency's approach for valuing the company's intangible property but finding it applied the wrong data points in its analysis.
May 22, 2025
Agreement Reached In Lawsuits Over H&R Block Data Breach

H&R Block has reached an agreement with customers who sued the company in separate class actions over a data breach that affected 23,000 people, according to a Missouri federal court.
May 22, 2025
Neb. Gov. Rejects Letting Districts Tax Outside Property

A Nebraska bill to let some local taxing districts impose taxes on property outside their boundaries, and to create statewide standards for inspections by public housing authorities, was vetoed by the state's governor.
May 22, 2025
Another Tariff Suit In Trade Court Signals Joint Review

The legal strategy of utilizing U.S. district courts to challenge President Donald Trump's emergency tariffs suffered another blow聽this week following a failure to keep a stationery company's suit in Florida federal court, leaving stakeholders to anticipate聽that similar cases聽will be consolidated for further review.
May 22, 2025
Ore. Lawmakers OK Renewed Historic Preservation Credit

An expired Oregon tax credit for historic preservation would be reauthorized and limited to commercial properties under legislation passed by the state Senate and headed to the governor.
May 21, 2025
Title Insurance Co. Fights Treasury All-Cash Resi Deals Rule

A title insurance company and a subsidiary have filed suit in Florida federal court challenging new reporting requirements for all-cash real estate closings, saying the rule exceeds the U.S. Department of the Treasury's Financial Crimes Enforcement Network's authority.
May 21, 2025
Wash. Gov. Signs Budget With New And Higher Taxes

Washington's governor signed a two-year $78 billion state budget that closed a $16 billion shortfall in part by raising and increasing taxes, ending weeks of speculation over whether he'd agree with his fellow Democrats in the state Legislature that a tax package was needed.
May 21, 2025
Courts Can't Review Trump's Tariff Emergencies, Gov't Says

Courts can't review President Donald Trump's decision that unusual or extraordinary threats exist under the International Emergency Economic Powers Act, a government attorney told the U.S. Court of International Trade on Wednesday as 12 states seek to block Trump's tariffs under the law.
May 21, 2025
Immigrant Groups Appeal Denied Bid To Halt IRS-ICE Deal

Immigrant advocacy groups on Wednesday appealed a D.C. federal judge's order denying their bid to block the IRS from sharing taxpayer data with immigration enforcement agencies, with their counsel warning "it will be too late" once the information is shared.
May 21, 2025
Small Texas Communities Trying To Siphon Taxes, City Says

Two Texas state court judges issued court orders Wednesday barring two small municipalities from buying up apartment buildings in the city of Rowlett, Texas, thwarting what Rowlett described as an underhanded attempt to rob the city of property tax revenue.
May 21, 2025
Montana Reduces Taxes On Residential, Commercial Property

Montana will lower taxes on residential and commercial property, provide property tax rebates to homeowners and implement other changes to the state's property tax regime under legislation signed by the governor.

Expert Analysis

Series

Group Running Makes Me A Better Lawyer

The combination of physical fitness and community connection derived from running with a group of business leaders has, among other things, helped me to stay grounded, improve my communication skills, and develop a deeper empathy for clients and colleagues, says Jessica Shpall Rosen聽at聽Greenwald Doherty.
Opinion

6 Changes I Would Make If I Ran A Law School

Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
The Current State Of Play Around Corporate Transparency Act

Although a Texas court preliminarily enjoined enforcement of the Corporate Transparency Act and paused an impending Dec. 31 reporting deadline, multiple states have similar requirements, so companies should continue to monitor compliance obligations regardless of the CTA's constitutionality, say attorneys at Simpson Thacher.
Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

Partner mobility data suggests that the third quarter of this year continued to be a buyer鈥檚 market, with the average candidate demanding less compensation for a larger book of business 鈥� but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
Opinion

Congress Should Expand Investment Options For 403(b)s

Lawmakers should pass pending legislation to give 403(b) plan participants access to collective investment trusts, leveling the playing field for public sector retirement investors by giving them an investment option their private sector counterparts have had for decades, says Jason Levy at Great Gray Trust Company.
Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a 鈥渟liding scale鈥� approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

Cases can appear complex for several reasons 鈥� due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources 鈥� but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
Series

Gardening Makes Me A Better Lawyer

Beyond its practical and therapeutic benefits, gardening has bolstered important attributes that also apply to my litigation practice, including persistence, patience, grit and authenticity, says Christopher Viceconte at Gibbons.
Litigation Inspiration: Reframing Document Review

For attorneys 鈥� new ones especially 鈥� there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
Rank-And-File DOJ Attorneys Will Keep Calm And Carry On

Career prosecutors at the U.S. Department of Justice often pride themselves on their ability to remain apolitical in order to ensure consistency and keep the department鈥檚 mission afloat, and the incoming Trump administration is unlikely to upend this tradition, says Michael Landman at Bird Marella.
California Supreme Court's Year In Review

Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
Series

Flying Makes Me A Better Lawyer

Achieving my childhood dream of flying airplanes made me a better lawyer 鈥� and a better person 鈥� because it taught me I can conquer difficult goals when I leave my comfort zone, focus on the demands of the moment and commit to honing my skills, says Ivy Cadle at Baker Donelson.
What Higher Education Can Expect From A 2nd Trump Admin

The election of Donald Trump for a second presidential term has far-reaching ramifications for colleges and universities 鈥� come January, institutions can expect a crackdown on DEI, increased scrutiny of campus protests, a rollback of the Biden administration's Title IX rules and more, say attorneys at Jenner & Block.
Series

Circus Arts Make Me A Better Lawyer

Performing circus arts has strengthened my ability to be more thoughtful, confident and grounded, all of which has enhanced my legal practice and allowed me to serve clients in a more meaningful way, says Bailey McGowan at Stinson.
3 Ways To Train Junior Lawyers In 30 Minutes Or Less

Today鈥檚 junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.