State & Local

  • October 28, 2024

    Ind. Tax Board Denies Exemption For Undeveloped Property

    A religious organization in Indiana cannot claim a property exemption for a property to be developed because it was unable to show substantial progress toward the completion of the building, the state Board of Tax Review said.

  • October 28, 2024

    Ind. Tax Board Orders Vacant Land Be Reassessed

    An Indiana property valued as vacant land should be reassessed, the state Board of Tax Review said, and the property should be considered nontillable agricultural land.

  • October 28, 2024

    Tenn. ALJ Boosts Home's Tax Value By A Third

    A Tennessee administrative law judge boosted a home's tax value by more than one-third after siding with a local assessor's office that brought a counterclaim against an appeal by the home's owners, who sought a lower figure.

  • October 25, 2024

    Hawkins Delafield Career Atty Moves To Nixon Peabody In SF

    Nixon Peabody LLP hired a Hawkins Delafield & Wood LLP partner who has spent his entire legal career with that firm working on public finance tax matters and a range of other tax-related matters, the firm has announced.

  • October 25, 2024

    Pa. House Advances State Bill To Protect Crypto Payments

    Pennsylvania's House of Representatives advanced a bill that would codify businesses' and individuals' ability to accept digital assets as payment, maintain personal control over their digital assets and protect them from additional taxes when paying in crypto.

  • October 25, 2024

    NJ Bill Seeks Sales Tax Break For Energy-Saving Products

    New Jersey would exempt retail sales of energy-saving products and services from sales and use tax under a bill introduced in the state Assembly.

  • October 25, 2024

    Wis. Tax Commission Rules Income Refund Appeal Untimely

    A Wisconsin resident was correctly denied an income tax refund as it was filed outside the state's four-year statute of limitations, the state Tax Appeals Commission said in an order released Friday.

  • October 25, 2024

    Wis. Board OKs Cut To Couple's Capital Gains Tax Credit

    Wisconsin's tax department correctly reduced an income tax credit claimed by a couple who sold properties in other states because the states tax different amounts of capital gains, the Wisconsin Tax Appeals Commission said in an order released Friday.

  • October 25, 2024

    Taxation With Representation: Davis Polk, Skadden, Kirkland

    In this week's Taxation With Representation, Atlantic Union Bankshares Corp. absorbs Sandy Spring Bancorp, Sophos and Secureworks merge, Wendel Group takes a stake in Monroe Capital LLC, and Acuity Brands Inc. buys QSC LLC.

  • October 25, 2024

    Cleveland Browns Sue City To Protect Stadium Move Plan

    The Cleveland Browns took their city to Ohio federal court to protect their plan to move the NFL team to an adjacent town, saying a Buckeye State law restricting how and when sports teams can move out of taxpayer-supported stadiums is unconstitutional.

  • October 25, 2024

    Ore. Church Rightly Denied Property Tax Break, Court Says

    An Oregon religious organization was correctly denied a property tax exemption after its lease to another tax-exempt organization ended and it failed to reapply for the break before a statutory deadline, the state's tax court ruled.

  • October 25, 2024

    MVP: Wachtell's Tijana J. Dvornic

    Wachtell Lipton Rosen & Katz's Tijana J. Dvornic led the firm's tax team in representing Lumen Technologies in the largest liability management transaction outside of bankruptcy protections, including addressing over $15 billion of existing debt, earning her a spot as one of the 2024 Law360 Tax MVPs.

  • October 24, 2024

    No Tax Break For Bad Debt Investors, Wash. Justices Say

    The Washington State Supreme Court said Thursday that a group of funds that buy and sell distressed credit card debt can't claim a state business tax deduction on investment income because those investments were not incidental to their main business purpose.

  • October 24, 2024

    Wash. High Court Lets Anti-Tax Ballot Measure Show Impact

    Elections officials are permitted to place financial disclosure information next to a Washington state ballot measure that would repeal the state's tax on capital gains, the Washington Supreme Court ruled Thursday, upholding a trial court.

  • October 24, 2024

    La. Biz Development Office Extends Industrial Tax Break Regs

    An emergency rule in Louisiana extended the effectiveness of regulations implementing a recently issued gubernatorial executive order that made several adjustments to the state's industrial tax exemption program.

  • October 24, 2024

    NY Sales Tax Applies To Some Of Co.'s Brand Services

    A Delaware company owes New York sales tax on services it offered that constitute taxable information services, but other services it offered were personal and individual in nature and therefore excluded from tax, an administrative law judge for the state Division of Tax Appeals ruled.

  • October 24, 2024

    Ohio Board Frees W.Va. Car Dealership From Biz Tax

    A Nissan dealership in West Virginia doesn't owe Ohio commercial activity tax despite claims by Ohio's tax department that residents were buying cars there to bring back to the neighboring state, the Ohio Board of Tax Appeals said.

  • October 24, 2024

    Nationwide Asks Mich. Justices To Skip Unitary Tax Case

    Nationwide asked the Michigan Supreme Court to deny the state tax agency's application for review of an appellate court's decision that said the insurance company's entities should file their taxes as a unitary group, saying that ruling was consistent with a plain reading of the state's laws.

  • October 24, 2024

    Conn. High Court Snapshot: $13M Tax Appeals, Will Dispute

    The Connecticut Supreme Court's second term of the 2024-2025 season will commence Monday with a dispute over whether an attorney bungled a will that sought to divide a $845,368 TD Ameritrade account among five beneficiaries, only one of whom received any cash.

  • October 24, 2024

    Utah Revenue Collection In Fiscal Year 2024 Falls $31M

    Utah general revenue collection through fiscal 2024 fell $31 million from fiscal year 2023, according to the Utah State Tax Commission.

  • October 24, 2024

    Indiana Dept. Clarifies Sales Tax Rules For Charity Auctions

    Indiana charity auctions that are conducted by auctioneers are exempt from sales tax if the retail merchant at the auction is a qualified nonprofit, according to an updated bulletin by the state Department of Revenue.

  • October 24, 2024

    RI Revenue Collection Beat Budget Estimates By $76M

    Rhode Island general revenue collection from July through September outpaced forecasts by $76 million, according to the state Department of Revenue.

  • October 24, 2024

    ND General Revenue Up $369M From Estimate

    North Dakota general revenue collection surpassed a forecast by $369 million through the first 15 months of the state's biennium, according to the state Legislative Council.

  • October 24, 2024

    MVP: Sidley Austin's Rachel D. Kleinberg

    Rachel D. Kleinberg, a co-leader of the global tax practice at Sidley Austin LLP, headed up a tax team to represent investors in a consortium that led to the $6.05 billion sale of the NFL's Washington Commanders, earning her a spot as one of the 2024 Law360 Tax MVPs.

  • October 24, 2024

    Minn. Tax Court Won't Cut Value Of $1M Home

    A residential property in Minnesota was correctly valued by a local assessor at about $1 million, the state tax court ruled, saying the owners' sales comparison analysis of the value was insufficient to cast doubt on the county's determination.

Expert Analysis

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

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