State & Local

  • September 25, 2025

    Ore. Tax Court Upholds IRS Offset To State Tax Refund

    The Oregon Tax Court rejected a couple's effort to obtain a state income tax refund that was offset by a federal tax liability, saying the taxpayers identified no legal authority to support their demand.

  • September 24, 2025

    Tax Court Finds Convicted Ex-Pa. Senator Liable For Tax

    A former Pennsylvania state senator convicted of fraud is on the hook for income tax deficiencies for 2001 through 2005, plus a civil fraud penalty for each year, the U.S. Tax Court said Wednesday.

  • 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

    Calif. Panel Upholds County's Higher Tax Rates On Utilities

    A California county's levying of property tax rates on utilities that are higher than rates on other types of properties doesn't violate the state constitution's tax rules, a state appeals court ruled Wednesday, rejecting a $12 million refund claim from Pacific Bell and six other public utilities.

  • September 24, 2025

    Pa. Estate Denied Inheritance Tax Refund For Legal Costs

    An estate had its request for a $29 million refund of inheritance tax partially denied by the Pennsylvania Commonwealth Court, which ruled that legal expenses it claimed for a deduction did not directly benefit the estate.

  • September 24, 2025

    Former Pa. Tax Collector Admits To Embezzling Public Funds

    A former Pennsylvania tax collector pled guilty to embezzling public money totaling more than $400,000 in property taxes and federal grants intended for her local government, federal prosecutors announced. 

  • September 24, 2025

    Ala. AT&T Affiliate's Cables Face General Sales Tax Rate

    An Alabama telecommunication company's purchase of fiber-optic cables triggers the general sales tax rate, not the machine tax rate, the state tax tribunal ruled. 

  • September 24, 2025

    Ohio House Bill Seeks Approval Rule For Some Property Tax

    Ohio would require some political subdivisions to obtain approval from their member governing bodies before imposing property tax above a statutory limit under a bill introduced in the state House of Representatives.

  • September 23, 2025

    Trump Tariffs Are Constitutional, President's Allies Tell Justices

    Two Republican lawmakers and two allied nonprofit groups told the U.S. Supreme Court on Tuesday that it should allow President Donald Trump's emergency tariffs authorized under the International Emergency Economic Powers Act.

  • September 23, 2025

    Calif. Tax Code Conformity Update Heads To Gov.

    California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill sent to Gov. Gavin Newsom.

  • September 23, 2025

    Atty-Trustee Conflicts Doom Scaife Estate's $26M Tax Refund

    A Strassburger McKenna Gutnick & Gefsky attorney was also acting as Mellon heir Richard Scaife's lawyer, trustee and media executive when he signed releases that kept Scaife's spending of his inheritance secret from his children, so a resulting $200 million settlement between the children and Scaife's estate was not a bona fide tax-exempt expense, a Pennsylvania appeals court ruled Tuesday.

  • September 23, 2025

    Airbnb Fights $10.5M Colorado Tax Bill On Guest Fees

    The guest fee charged by Airbnb on rentals in Colorado is not subject to state and local sales taxes, the company told a state court, seeking to overturn a $10.5 million assessment by the state Department of Revenue.

  • September 23, 2025

    Star Chef Didn't Violate 'Vague' Pact With Boston, Judge Says

    A Massachusetts state court has ruled that a "vague" agreement between celebrity chef Barbara Lynch and the city of Boston to escrow proceeds from the sale of her flagship No. 9 Park restaurant while the city seeks to collect her unpaid taxes doesn't prevent Lynch from using the funds to pay other creditors.

  • September 23, 2025

    La. Tax Owed On Payout From IRA Tied To State Account

    A Louisiana couple must pay tax on a distribution from an individual retirement account despite that account's initial money coming from the husband's state employee retirement fund, the state's Board of Tax Appeals ruled.

  • September 23, 2025

    Calif. Conformity On Energy Tax Credit Sent To Newsom

    California would conform to certain Internal Revenue Code provisions from the Inflation Reduction Act governing renewable energy tax credits under a bill sent to Democratic Gov. Gavin Newsom.

  • September 23, 2025

    Ariz. Revenues Through August Up $158M From Forecast

    Arizona's general fund revenue in July and August outpaced forecasts by roughly $158 million, the state Joint Legislative Budget Committee reported.

  • September 22, 2025

    The Tax Angle: Green Energy Permits, Enhanced ACA Credits

    From a look at permitting delays holding up solar and wind tax credit projects to uncertainty surrounding the renewal of Affordable Care Act enhanced premium tax credits, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • September 22, 2025

    Newsom Approves Bill Reversing Calif. Cannabis Tax Hike

    California Gov. Gavin Newsom on Monday signed into law a bill that reverses a tax increase on regulated cannabis businesses, in an effort to give the state's beleaguered marijuana industry some financial relief.

  • September 22, 2025

    Conn. Board Seeks To Cement Win Over Tax Atty's Firing

    The Connecticut Employees' Review Board has asked an appellate court not to rehear a fired tax attorney's unsuccessful appeal en banc, arguing that she has failed to show any fatal flaws in a three-judge panel's decision against her.

  • September 22, 2025

    Perkins Coie Adds Former US Treasury Tax Policy Atty In DC

    Perkins Coie LLP has brought on a tax attorney who worked in the U.S. Department of the Treasury's Office of Tax Policy, where he handled work related to laws such as the Inflation Reduction Act and the One Big Beautiful Bill Act, the firm announced Monday. 

  • September 22, 2025

    Mich. Says No Redo Needed Of Disney, IHOP Escheat Ruling

    A Michigan appeals court should deny a request by Disney and the parent company of IHOP to reconsider its finding that unclaimed property audit determinations create new obligations to remit property, the state's Department of Treasury argued, saying further litigation could resolve any open questions from the decision.

  • September 22, 2025

    Mass. Court Says Property In Historic District Isn't Tax-Exempt

    A Massachusetts man failed to prove his property was tax-exempt because it was "taken" by the government when the city designated the property to be in a historic district, the state appellate court ruled Monday. 

  • September 22, 2025

    La. Regs Would Specify Docs For Claiming Inventory Credit

    Louisiana would establish information and documentation requirements for taxpayers seeking to claim an inventory tax credit under regulatory amendments proposed by the state Department of Revenue.

  • September 22, 2025

    Tenn. Revenues In August Up $16M From Estimates

    Tennessee revenue collection in August outpaced forecasts by $16 million, the Department of Revenue reported.

Expert Analysis

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

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