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Tax Court Has Jurisdiction In Partnership's Late-Filed Case
The U.S. Tax Court has jurisdiction in the case of a partnership that missed the 90-day window for filing its petition under an Internal Revenue Code rule enacted as part of the 2015 Bipartisan Budget Act, the court held Wednesday, finding that the 2015 regulations warranted a result different from that reached by the court in an earlier case.
Ohio Justices Grapple With Tax On Waste Hauler's Fuel
Ohio Supreme Court justices sounded split Wednesday over whether fuel used to power equipment on Republic Services' garbage and recycling trucks qualifies for a sales tax exemption that is granted to items attached to or incorporated in motor vehicles.
Nations Resist Defining Harmful Tax Practices In UN Pact
Some countries voiced opposition Wednesday to defining harmful tax practices within the United Nations framework convention on international tax cooperation, preferring to forgo that task until a later date.
Tax Court Has Jurisdiction In Partnership's Late-Filed Case
The U.S. Tax Court has jurisdiction in the case of a partnership that missed the 90-day window for filing its petition under an Internal Revenue Code rule enacted as part of the 2015 Bipartisan Budget Act, the court held Wednesday, finding that the 2015 regulations warranted a result different from that reached by the court in an earlier case.
Ohio Justices Grapple With Tax On Waste Hauler's Fuel
Ohio Supreme Court justices sounded split Wednesday over whether fuel used to power equipment on Republic Services' garbage and recycling trucks qualifies for a sales tax exemption that is granted to items attached to or incorporated in motor vehicles.
Nations Resist Defining Harmful Tax Practices In UN Pact
Some countries voiced opposition Wednesday to defining harmful tax practices within the United Nations framework convention on international tax cooperation, preferring to forgo that task until a later date.
Federal More
A Colorado federal judge sentenced a Texas man Wednesday to three and a half years in prison for his role in the operation and promotion of a multimillion-dollar fraudulent investment fund, ordering nearly $6 ... (more story)
Brazil-based meat giant JBS SA agreed to pay $31 million to shareholders of its subsidiary Pilgrim's Pride Corp. to settle a suit accusing JBS, its affiliates and its Pilgrim's board appointees of unfairly inc... (more story)
Taiwanese-based Everlight Electronics will pay the U.S. government $5.15 million to resolve duty evasion allegations in a dispute brought under the False Claims Act, the U.S. Attorney's Office for the District... (more story)
A Texas federal court ruled Wednesday that the National Firearms Act and its enforcement of registration and transfer requirements are unconstitutional in light of the 2025 federal budget bill's elimination of... (more story)
A Connecticut attorney who served prison time for tax offenses cannot proceed with most of a suit that seeks the restoration of his right to possess a firearm, a federal judge said in a ruling Wednesday.
The principals behind a Hackensack, New Jersey-based trust and estates and elder law firm have joined Winne Banta Basralian & Kahn PC as members of the firm bringing expertise in tax efficient family wealth tr... (more story)
An Ohio federal court wrongly found that the U.S. government couldn't collect on a man's federal tax liabilities of over $750,000 via a property sale, the government told the Sixth Circuit, saying while the ma... (more story)
State & Local More
NYC Extends Deadline For Pied-À-Terre Tax Exemptions
New York City Mayor Zohran Mamdani has extended the deadline for applying for exemptions from a "pied-à-terre" tax on second NYC homes that the city values at $1 million or more, setting the new deadline as Sept. 18.
Fla. Homestead Exemption Ballot Question Must Be Changed
The Florida attorney general has 10 days to submit a revised title and summary for a ballot question that proposes boosting the state's homestead tax exemption, after a state judge found the current language m... (more story)
25 States Sue Trump Over 3rd Round Of Global Tariffs
California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against near... (more story)
Childcare Timely Sought Tax Exemption, Minn. Justices Told
A Minnesota childcare center that missed a county deadline for claiming a tax exemption was still entitled to secure the tax break through an appeal to the state's tax court, the center's owner told the state Supreme Court.
Law360 Names 2026's Top Attorneys Under 40
Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.
Ala. Localities Can't Tax Only Railroads, 11th Circ. Says
A federal court correctly ruled that Alabama localities could not impose sales taxes on rail carriers' diesel fuel purchases, because a corresponding state-level tax was found to be discriminatory and the auth... (more story)
Taxation With Representation: Latham, Matheson, S&C, Weil
In this week's Taxation With Representation, DCC Energy PLC backs a takeover offer from investment firm KKR and Energy Capital Partners, the parent company of the New York Stock Exchange acquires MarketAxess H... (more story)
New York City Mayor Zohran Mamdani has extended the deadline for applying for exemptions from a "pied-à-terre" tax on second NYC homes that the city values at $1 million or more, setting the new deadline as Sept. 18.
The Florida attorney general has 10 days to submit a revised title and summary for a ballot question that proposes boosting the state's homestead tax exemption, after a state judge found the current language m... (more story)
California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against near... (more story)
A Minnesota childcare center that missed a county deadline for claiming a tax exemption was still entitled to secure the tax break through an appeal to the state's tax court, the center's owner told the state Supreme Court.
Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.
A federal court correctly ruled that Alabama localities could not impose sales taxes on rail carriers' diesel fuel purchases, because a corresponding state-level tax was found to be discriminatory and the auth... (more story)
In this week's Taxation With Representation, DCC Energy PLC backs a takeover offer from investment firm KKR and Energy Capital Partners, the parent company of the New York Stock Exchange acquires MarketAxess H... (more story)
International More
Finance Group Urges Changes To UK Tax Reporting Rules
The U.K.'s Labour government should change its plans for new cross-border tax reporting rules because the draft rules are overly complex for financial firms and the timeline is unrealistic, an industry group warned.
OECD Biz Group Asks For Clearer Transfer Pricing Guidelines
A business advisory group to the Organization for Economic Cooperation and Development has asked for clearer transfer pricing guidelines from the group to determine how intragroup payments should be priced and... (more story)
EU Carbon Tax Fallout Overestimated In India, Group Says
The cost of the European Union's carbon levy for India's steel industry may be lower than previously expected, as researchers have failed to account for the diverse nature of the sector, a climate think tank reported Tuesday.
HMRC Beats Abuse Liability Claim Over Homophobic Emails
A government employee cannot hold HMRC responsible for years of homophobic abuse despite its failure to strengthen safeguards against anonymous emails as a tribunal found that those shortcomings were unrelated... (more story)
Nations Continue Push To Avoid Duplication In UN Tax Treaty
Several countries continued to push for avoiding duplication of other international tax work during Monday's opening of a two-week negotiating session for the draft proposal of the United Nations' framework co... (more story)
Canada Imposes Temporary Cabinet Tariff But Exempts US
Certain wood cabinets and vanities will be subject to a 25% surtax when imported into Canada under a temporary provision designed to protect the country's softwood lumber industry, though the Canadian governme... (more story)
NGO Seeks UN Push For Unitary Tax To Tackle Profit Shifting
Officials contributing to the United Nations tax talks should explicitly commit to a system of global unitary taxation to tackle corporate profit shifting, an advocacy group said.
The U.K.'s Labour government should change its plans for new cross-border tax reporting rules because the draft rules are overly complex for financial firms and the timeline is unrealistic, an industry group warned.
A business advisory group to the Organization for Economic Cooperation and Development has asked for clearer transfer pricing guidelines from the group to determine how intragroup payments should be priced and... (more story)
The cost of the European Union's carbon levy for India's steel industry may be lower than previously expected, as researchers have failed to account for the diverse nature of the sector, a climate think tank reported Tuesday.
A government employee cannot hold HMRC responsible for years of homophobic abuse despite its failure to strengthen safeguards against anonymous emails as a tribunal found that those shortcomings were unrelated... (more story)
Several countries continued to push for avoiding duplication of other international tax work during Monday's opening of a two-week negotiating session for the draft proposal of the United Nations' framework co... (more story)
Certain wood cabinets and vanities will be subject to a 25% surtax when imported into Canada under a temporary provision designed to protect the country's softwood lumber industry, though the Canadian governme... (more story)
Officials contributing to the United Nations tax talks should explicitly commit to a system of global unitary taxation to tackle corporate profit shifting, an advocacy group said.