State & Local

  • September 17, 2024

    Vt. Supreme Court Upholds $1.1M Property Valuation

    The Vermont Supreme Court on Tuesday upheld the nearly $1.1 million valuation of a residential property determined by a hearing officer, saying the officer was not wrong to base the determination in part on a town assessment that was later found to be problematic. 

  • September 17, 2024

    Better Days Ahead For Associates, Recruiters Say

    Things are looking up for associates, recruiters say, as a strong economic outlook for the legal industry appears to be driving increased demand for younger attorneys after two straight years of layoffs.

  • September 17, 2024

    Blumenauer Pushes House Speaker To Put Pot Bill To Vote

    U.S. Rep. Earl Blumenauer, D-Ore., on Monday urged House Speaker Mike Johnson to bring bipartisan cannabis legislation to a vote following revelations that Richard Nixon admitted privately that marijuana was "not particularly dangerous" while he publicly waged the war on drugs.

  • September 16, 2024

    La. Grants Automatic Tax Relief To Hurricane Francine Victims

    Louisiana taxpayers affected by Hurricane Francine may receive an automatic extension for filing state tax returns, the state's Department of Revenue announced Friday.

  • September 16, 2024

    Treasury Cuts 'Zero Basis' Rule In Final Estate Tax Regs

    The U.S. Treasury Department on Monday said it would not keep a rule that set a zero value for the unreported property of an estate in final regulations on the requirement that an heir's basis in inherited property be consistent with the property's value for estate tax purposes.

  • September 16, 2024

    NC High Court Snapshot: Tax Fights And A Health Care Spat

    Regulatory battles will take center stage when the North Carolina Supreme Court returns from summer break this week for a September argument lineup featuring appeals by Phillip Morris, Duke University's hospital and two Boost Mobile dealers.

  • September 16, 2024

    Ohio BTA Says Sale Price Is Best Evidence Of Hospital's Value

    The Ohio Board of Tax Appeals ruled that the December 2017 sale of a hospital for $10.9 million was the best evidence of the hospital's value, rejecting the hospital's argument that the value was $6 million based on a June 2020 sale.

  • September 16, 2024

    Nebraska Medical Cannabis Initiatives Will Be On Nov. Ballot

    Initiatives to legalize medical marijuana in Nebraska will appear on the ballot come November, despite some evidence of fraud in the signature-collecting petition process, according to state election officials.

  • September 13, 2024

    The 2024 Regional Powerhouses

    The law firms on Law360's list of 2024 Regional Powerhouses reflected the local peculiarities of their states while often representing clients in deals and cases that captured national attention.

  • September 15, 2024

    California Couple Can't Claim Tax Credit For NYC Levy

    A California couple wasn't eligible for an other-state tax credit for unincorporated business tax paid in New York because the tax is a local levy, paid to New York City and not the state, the California Office of Tax Appeals said.

  • September 13, 2024

    Treasury Proposes Rules Defining Tax-Exempt Tribal Benefits

    Treasury and the Internal Revenue Service released proposed rules Friday that would define what qualifies as tribal welfare benefits exempt from taxable income.

  • September 13, 2024

    Wash. Biz Group Dues Weren't Deductible From Gross Income

    The Better Business Bureau isn't entitled to a refund of business and occupation taxes paid to the Washington Department of Revenue in 2017, an appeals court affirmed, agreeing with the department that membership dues weren't deductible from gross income.

  • September 13, 2024

    IRS Extends La. Tax Deadlines For Francine Storm Victims

    Victims of Hurricane Francine throughout Louisiana will have more time to file some tax returns and make estimated payments, the Internal Revenue Service announced Friday.

  • September 12, 2024

    AGs Ask 2nd Circ. To Revive Their SALT Cap Workaround Suit

    Attorneys general from New York, New Jersey and Connecticut asked the Second Circuit to revive their challenge to an IRS rule prohibiting workarounds to the federal cap on state and local tax deductions, saying the rule was arbitrary and contrary to congressional intent.

  • September 12, 2024

    Wilson Sonsini Hires Tax Pro From Slaughter and May

    Wilson Sonsini Goodrich & Rosati PC has recruited a tax specialist from Slaughter and May to its office in London to boost its strengths representing U.K. and European technology and life sciences companies that are expanding in the U.S. and globally.

  • September 12, 2024

    Ex-Mass. State Sen. Tran Convicted Of Pandemic Aid Fraud

    Former Massachusetts State Sen. Dean Tran was convicted Wednesday of fraudulently collecting pandemic unemployment benefits after he was voted out of office and of cheating on his taxes.

  • September 12, 2024

    Calif. OTA Denies Refund For Criminal Restitution Payments

    California's Office of Tax Appeals said it is unable to refund criminal restitution payments to a couple who operated 21 Subway franchises in the southern part of the state between 2003 and 2010 and pleaded guilty to tax fraud and evasion for some of those years.

  • September 12, 2024

    Treasury Floats Long-Awaited Rules For Corp. Minimum Tax

    Treasury and the IRS released eagerly awaited rules Thursday on the new 15% corporate alternative minimum tax on corporations with reported profits of $1 billion or more, taking a step toward implementing a key provision of President Joe Biden's signature 2022 tax and climate law.

  • September 11, 2024

    Top DC Real Estate News From Summer 2024

    Catch up on the hottest real estate news out of Washington, D.C., this summer, including shifting office footprints and building conversion incentives.

  • September 11, 2024

    House Tax Panel OKs Repeal Of $600 Reporting Threshold

    The House Ways and Means Committee advanced several bills Wednesday, including one that would repeal a law requiring peer-to-peer payment platforms such as Venmo and PayPal to report aggregate payments of $600 or more.

  • September 11, 2024

    Mass. Jury Weighs Raft Of Fraud Charges Against Ex-Pol

    A Boston federal jury resumed deliberations Wednesday in a criminal case alleging a former Massachusetts state senator lied on his taxes and an application for pandemic unemployment aid, after the ex-politico testified in his own defense.

  • September 11, 2024

    Bipartisan House Bill Would Make Short Rail Credit Permanent

    A bipartisan bill introduced in the U.S. House of Representatives would permanently extend a tax credit for regional and short-line railroads that expired at the end of 2017, according to an announcement Wednesday.

  • September 11, 2024

    McCarter & English Recruits EY Tax Pro In New Jersey

    McCarter & English LLP has bulked up its tax and employee benefits team in New Jersey with a longtime Ernst & Young expert at a time when the Garden State's business community is bracing for regulations on a series of corporate tax reforms. 

  • September 11, 2024

    Latham Hires Senior Tax Pro From Travers Smith In London

    Latham & Watkins LLP said on Wednesday that it has recruited a former head of tax at Travers Smith LLP for its office in London, a blow for the U.K. law firm, which has been hit by the departure of a series of partners.

  • September 10, 2024

    Corp.'s Stock Transfer Lacked Business Purpose, OTA Affirms

    The California Office of Tax Appeals upheld the Franchise Tax Board's denial of a company's $10 million deduction for the transfer of stock to a settlement fund, saying the transaction lacked economic substance.

Expert Analysis

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

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    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

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