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Top State And Local Tax Policies Of 2026: Midyear Report
In 2026, owners of second homes in New York City face a new tax, giving that idea its biggest run yet. Some states are looking for revenue with taxes on wealth or high incomes, while others are aiming to cut or eliminate income or property taxes. Here, Law360 takes a look at notable state and local tax policies of 2026 so far.
Top Federal Tax Cases To Watch In 2nd Half Of 2026
The right for a jury to review IRS civil fraud penalties, the relevance of the economic substance doctrine in tax transactions, disaster relief deadlines and the IRS administration of employee retention tax credits are topics federal courts will likely scrutinize in the second half of the year. Here, Law360 reviews the top federal tax cases to watch in the remainder of 2026.
Top International Tax Cases To Watch In 2nd Half Of 2026
Major multinational corporations such as Amgen and Coca-Cola will continue litigating high-stakes international tax cases in the second half of 2026, including transfer pricing disputes with billions of dollars on the line. Here, Law360 looks at three key international tax cases to follow during the rest of the year.
Top State And Local Tax Policies Of 2026: Midyear Report
In 2026, owners of second homes in New York City face a new tax, giving that idea its biggest run yet. Some states are looking for revenue with taxes on wealth or high incomes, while others are aiming to cut or eliminate income or property taxes. Here, Law360 takes a look at notable state and local tax policies of 2026 so far.
Top Federal Tax Cases To Watch In 2nd Half Of 2026
The right for a jury to review IRS civil fraud penalties, the relevance of the economic substance doctrine in tax transactions, disaster relief deadlines and the IRS administration of employee retention tax credits are topics federal courts will likely scrutinize in the second half of the year. Here, Law360 reviews the top federal tax cases to watch in the remainder of 2026.
Top International Tax Cases To Watch In 2nd Half Of 2026
Major multinational corporations such as Amgen and Coca-Cola will continue litigating high-stakes international tax cases in the second half of 2026, including transfer pricing disputes with billions of dollars on the line. Here, Law360 looks at three key international tax cases to follow during the rest of the year.
Federal More
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 r... (more story)
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 fi... (more story)
Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abil... (more story)
Four Alabama partnerships together challenged disallowed deductions of more than $188 million for land they donated to conservation groups in 2020 that resulted in tax underpayments of nearly $70 million.
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... (more story)
The House Ways and Means Committee advanced seven bills to the House floor Wednesday, including legislation that would extend tax deadlines for hostages and their spouses.
Tariff refunds issued after the U.S. Supreme Court's Learning Resources decision may complicate borrowers' covenant calculations depending on accounting treatment, the timing of recognition, customer reimburse... (more story)
State & Local More
NY Professor Loses Appeal Over Pandemic Remote Work Tax
A tax professor who taught at a New York university but lived in Connecticut was taxed legally by New York on days he worked at home while the school was closed during the coronavirus pandemic, a New York appe... (more story)
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.
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.
Ohio Justices Pan State's Tax Method For Perrigo Receipts
Ohio Supreme Court justices sounded critical Wednesday of arguments by the state's tax agency that Perrigo owed gross receipts tax on list prices for its generic pharmaceutical drugs instead of the discounted ... (more story)
Ind. Casino's Out-Of-State Payments Not Taxable, Justices Say
An Indiana-based casino shouldn't include wagering taxes paid to other state governments when calculating its corporate income tax bill, the state Supreme Court said, reversing a state Tax Court determination.
Ex-Morgan Lewis Atty Not Restored Over 'Dishonest Conduct'
A former Morgan Lewis attorney suspended for his handling of a tax case and making misrepresentations to disciplinary authorities investigating his conduct failed to prove he was morally qualified to return to... (more story)
Mass. Justices OK $258K In Late Estate Tax Penalties, Interest
Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.
A tax professor who taught at a New York university but lived in Connecticut was taxed legally by New York on days he worked at home while the school was closed during the coronavirus pandemic, a New York appe... (more story)
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.
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.
Ohio Supreme Court justices sounded critical Wednesday of arguments by the state's tax agency that Perrigo owed gross receipts tax on list prices for its generic pharmaceutical drugs instead of the discounted ... (more story)
An Indiana-based casino shouldn't include wagering taxes paid to other state governments when calculating its corporate income tax bill, the state Supreme Court said, reversing a state Tax Court determination.
A former Morgan Lewis attorney suspended for his handling of a tax case and making misrepresentations to disciplinary authorities investigating his conduct failed to prove he was morally qualified to return to... (more story)
Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.
International More
Co. Owes Taxes From $24M Property Sale, Canada Court Says
A Canada-based company owes taxes stemming from a CA$34 million ($24 million) property sale in Vancouver, the Tax Court of Canada ruled, holding that federal tax law treats the company as a domestic business e... (more story)
Italian Region Says Health Levy Not A Tax Amid Swiss Dispute
A northern Italian regional government responsible for implementing a controversial healthcare contribution said the measure is not a tax and has dismissed a Swiss canton's claim that it violates cross-border agreements.
German Gov't Agrees To €10B Family Tax Relief Plan
The German government said Thursday that it agreed to grant new tax relief of €10 billion ($11.4 billion) for families as part of reducing and simplifying tax rules to bolster economic growth.
Government Wants 40-Fold Penalty Lift For Tax Misconduct
The federal government on Wednesday introduced legislation intended to crack down on misconduct by tax advisors, including a 40-fold increase in maximum civil penalties for corporations and partnerships, and n... (more story)
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 l... (more story)
BlueCrest Loses UK Top Court Fight Over LLP Tax Rule
Portfolio managers at hedge fund BlueCrest Capital Management LLP should be taxed as employees rather than partners under the U.K.'s salaried member rules, the U.K.'s top court ruled Wednesday.
EU Court Backs Tax Break In German Fictitious Journey Case
Germany cannot create a fictitious step in the journey of shipped goods and therefore deny a tax exemption to a chemical distribution firm because a transport document is missing, a European Union court said Wednesday.
A Canada-based company owes taxes stemming from a CA$34 million ($24 million) property sale in Vancouver, the Tax Court of Canada ruled, holding that federal tax law treats the company as a domestic business e... (more story)
A northern Italian regional government responsible for implementing a controversial healthcare contribution said the measure is not a tax and has dismissed a Swiss canton's claim that it violates cross-border agreements.
The German government said Thursday that it agreed to grant new tax relief of €10 billion ($11.4 billion) for families as part of reducing and simplifying tax rules to bolster economic growth.
The federal government on Wednesday introduced legislation intended to crack down on misconduct by tax advisors, including a 40-fold increase in maximum civil penalties for corporations and partnerships, and n... (more story)
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 l... (more story)
Portfolio managers at hedge fund BlueCrest Capital Management LLP should be taxed as employees rather than partners under the U.K.'s salaried member rules, the U.K.'s top court ruled Wednesday.
Germany cannot create a fictitious step in the journey of shipped goods and therefore deny a tax exemption to a chemical distribution firm because a transport document is missing, a European Union court said Wednesday.