State & Local
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November 06, 2025
Ore. Hangar Owner Must Allow Inspection In Tax Dispute
The owner of an Oregon airplane hangar appealing a valuation must allow a site inspection by a local appraiser, the state's tax court said, rejecting the argument that a prior inspection was sufficient.
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November 06, 2025
DC Tax Dept. OKs Break For Federal Employees In Shutdown
The District of Columbia will pause tax collection actions such as bank levies and wage garnishment for federal employees and contractors demonstrating financial hardship during the federal government shutdown, the district's tax department said.
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November 06, 2025
2nd Circ. Orders New Look At Trump's Hush Money Case
In a published opinion, the Second Circuit on Thursday ordered a federal district judge to take a fresh look at President Donald Trump's attempt to move his New York hush money conviction to federal court, citing the U.S. Supreme Court's 2024 presidential immunity ruling as grounds for reconsidering the case.
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November 05, 2025
IRS Direct File Will Not Be Offered In 2026, States Confirm
State revenue agencies confirmed Wednesday that the Internal Revenue Service has informed them that its free online tax preparation tool, Direct File, will not be offered for the 2026 filing season and potentially other years.
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November 05, 2025
Missouri Justices Won't Consider REIT's Bid To Avoid City Tax
The Missouri Supreme Court won't review an appellate court ruling that said rental income from property owned by a healthcare real estate investment trust is subject to tax in Kansas City, Missouri, the justices said in an order.
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November 05, 2025
Ala. Lays Out State's Alignment With Federal Tax Changes
Alabama will follow most changes made to the corporate income tax and some changes to personal income tax deductions under the federal budget bill enacted in July, the state Department of Revenue explained in guidance.
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November 05, 2025
Mich. Justices Probe Nationwide's Combined Tax Filing Win
Two Michigan Supreme Court justices questioned Wednesday whether the state's tax statutes governing insurance companies exclude key phrases that would allow Nationwide entities to file as a unitary group that can share credits among its members.
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November 05, 2025
Justices Skeptical About Trump's Emergency Tariff Authority
Several U.S. Supreme Court justices asked the government to defend why well-established judicial doctrines shouldn't limit President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act during oral arguments Wednesday, casting doubt on whether they believe the law provides that kind of authority.
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November 05, 2025
NJ Panel Unsure Businessman's Threats Broke Law
A New Jersey appellate panel on Wednesday appeared skeptical that the sprawling racketeering indictment against Garden State businessman George E. Norcross was improperly dismissed, asking the state in its bid to revive the case how the power broker's alleged threats outlined in its 111-page indictment were unlawful.
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November 05, 2025
Ore. Tax Court Denies Deductions For Hawaii Condo
An Oregon couple with a construction-related S corporation were correctly denied most of the income tax deductions they claimed related to work in Hawaii, including a portion of the costs of a condominium rental, the state tax court ruled.
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November 05, 2025
Texas Voters Back Increase To Biz Property Tax Exemption
Texas voters backed a constitutional amendment increasing the state's business property tax exemption as well as a proposal barring taxes on capital gains and securities transactions, according to unofficial election results from the secretary of state's office.
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November 05, 2025
NH Receipts Trail Estimates By $29M Through Oct.
New Hampshire's total receipts from July through October trailed forecasts by $29 million, according to the state Department of Administrative Services.
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November 05, 2025
Kansas Tax Collection Through Oct. Beat Estimate By $103M
Kansas' general fund receipts from July through October exceeded estimates by $103 million, according to the state Division of the Budget.
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November 05, 2025
Iowa Total Receipts Through October Down $483M
Iowa's total receipts from July through October fell $483 million compared to the same period last fiscal year, according to the state Department of Management.
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November 05, 2025
Colo. Voters Boost High-Earner Tax For School Meals
Colorado voters approved ballot measures to raise income taxes on high earners to support the state's free school meals program and to let the state keep excess revenue already collected.
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November 05, 2025
NY Bill Would Nix Mobile Telecom Services Sales, Excise Tax
New York would eliminate state sales and compensating use tax and state excise tax on mobile telecommunication services and authorize local governments to eliminate their portion of sales and use tax for such services under a bill introduced in the state Assembly.
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November 04, 2025
DC Council OKs Income Tax On Overtime, Tips
Washington, D.C., would apply its local income tax to overtime and tipped income and eliminate two business tax breaks under emergency legislation approved by the district council Tuesday to decouple elements of local law from federal tax code.
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November 04, 2025
3M Ruling Highlights Loper Bright's Reach In Axing Tax Regs
A U.S. Supreme Court ruling that gutted deference to agencies took center stage in the Eighth Circuit's recent decision that backed 3M's challenge to transfer pricing rules, signaling the strict statutory analysis that courts may now apply to tax regulations.
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November 04, 2025
Calif. OTA Denies Claim For Higher Tax Basis On Home Sale
Two California residents did not provide enough evidence to show they merited a tax basis in a house they sold beyond what the tax agency allowed, the state Office of Tax Appeals ruled.
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November 04, 2025
Ark. Revenue Through October Exceeds Forecast By $91M
Arkansas' total revenue collection from July through October outperformed estimates by $91 million, the state Department of Finance and Administration reported Tuesday.
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November 04, 2025
Ohio Board Bumps Apartment Building's Value
An apartment building should have its value increased from $24 million to $41.5 million based on its most recent sales price, the Ohio Board of Tax Appeals ruled.
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November 04, 2025
Calif. OTA Upholds Co.'s Late Penalty Assessments
Deutsche Bank Securities owes the late penalty amounts assessed by the California Department of Taxation and Finance because the company failed to show the penalties shouldn't apply to its late and miscalculated tax payments, the state Office of Tax Appeals ruled.
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November 04, 2025
Ore. Can Use Revised Argument In Apple Refund, Court Says
The Oregon Department of Revenue was correct to use a revised legal theory to determine Apple's tax liability and related refund in a dispute over apportionment, the state tax court said.
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November 04, 2025
Texas General Revenue Up 0.5% From Last Year
Texas general fund revenue in September and October outpaced the same period last year by 0.5%, according to the state comptroller.
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November 04, 2025
W.Va. Revenue Through October Beat Estimates By $103M
West Virginia general revenue collection from July through October outpaced estimates by $103 million, according to the state Department of Revenue.
Expert Analysis
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.