State & Local

  • July 09, 2024

    NJ Power Broker, Firm CEO Deny Racketeering Charges

    Powerful New Jersey businessman George E. Norcross III, his prominent attorney brother and others on Tuesday denied that they schemed to acquire waterfront property in the distressed city of Camden by threatening to ruin the business reputations and finances of key stakeholders.

  • July 09, 2024

    Ark. Group Gets 100K Signatures For Medical Pot Expansion

    An Arkansas cannabis advocacy group has collected more than 100,000 signatures in favor of expanding the state's medical marijuana program, more than enough to get an initiative on the state's ballot this November, the state announced Friday.

  • July 08, 2024

    Miss. Finalizes Rule Taxing Electric Charging Station Receipts

    All receipts from electric charging stations are subject to Mississippi sales tax, the state's secretary of state said in a notice alerting the public of a finalized rule. 

  • July 08, 2024

    NC Tax On Premiums Lowered For Some Insurance Cos.

    North Carolina will reduce its tax on premiums paid in the state to some out-of-state liability insurance groups under a bill signed by Gov. Roy Cooper. 

  • July 08, 2024

    ND Justices Affirm Sales Tax On Oilfield Equipment

    An oil and gas production company in North Dakota was correctly denied refunds on sales taxes paid on certain oilfield equipment because the gear's function in the process was outside the scope of a statutory exemption, the state Supreme Court affirmed.

  • July 08, 2024

    SC Updates Income Tax Withholding Statute References

    South Carolina updated statutory references in state income tax withholding provisions to reflect a 2022 income tax cut under a bill signed by the governor. 

  • July 08, 2024

    Va. Domicile Not Established By Man's Vacation Home

    A man who visited Virginia and owned property as a vacation home is not domiciled in the state because all his significant ties were in a different state, the Virginia tax commissioner said in a ruling released Monday.

  • July 08, 2024

    Va. Tax Head Voids Painting Biz Withholding Tax Assessment

    A Virginia painting business was improperly assessed withholding tax because the state tax department incorrectly determined that its workers were employees and not independent contractors, the state tax commissioner said in a letter ruling released Monday.

  • July 08, 2024

    Ind. Tax Court Accepts Jail Funding Case Without $92M Bond

    Indiana taxpayers protesting a county's lease agreement for its use of jail facilities do not have to post a $92 million bond, the state's tax court said while also affirming that it has jurisdiction over the case.

  • July 05, 2024

    How Reshaped Circuit Courts Are Faring At The High Court

    Seminal rulings from the U.S. Supreme Court's latest term will reshape many facets of American society in the coming years. Already, however, the rulings offer glimpses of how the justices view specific circuit courts, which have themselves been reshaped by an abundance of new judges.

  • July 05, 2024

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court's lethargic pace of decision-making this term left the justices to issue a slew of highly anticipated and controversial rulings during the term's final week — rulings that put the court's ideological divisions on vivid display. Here, Law360 takes a data dive into the numbers behind this court term.

  • July 05, 2024

    High Court Flexes Muscle To Limit Administrative State

    The U.S. Supreme Court's dismantling of a 40-year-old judicial deference doctrine, coupled with rulings stripping federal agencies of certain enforcement powers and exposing them to additional litigation, has established the October 2023 term as likely the most consequential in administrative law history.

  • July 05, 2024

    The Sharpest Dissents From The Supreme Court Term

    The U.S. Supreme Court's session ended with a series of blockbuster cases that granted the president broad immunity, changed federal gun policy and kneecapped administrative agencies. And many of the biggest decisions fell along partisan lines.

  • July 05, 2024

    5 Moments That Shaped The Supreme Court's Jan. 6 Decision

    When the high court limited the scope of a federal obstruction statute used to charge hundreds of rioters who stormed the Capitol, the justices did not vote along ideological lines. In a year marked by 6-3 splits, what accounts for the departure? Here are some moments from oral arguments that may have swayed the justices.

  • July 05, 2024

    The Funniest Moments Of The Supreme Court's Term

    In a U.S. Supreme Court term teeming with serious showdowns, the august air at oral arguments filled with laughter after an attorney mentioned her plastic surgeon and a justice seemed to diss his colleagues, to cite just two of the term's mirthful moments. Here, we look at the funniest moments of the term.

  • July 05, 2024

    Neb. Justices Decline To Rule On Property Value Appeal

    The Nebraska Supreme Court said Friday it lacks jurisdiction to rule on a county board's appeal challenging decisions by the state's Tax Equalization and Review Commission that lowered valuations for a company's property, finding the board didn't meet a statutory requirement to institute judicial review proceedings.

  • July 05, 2024

    Tractor Supply Incorrectly Shifted Income, SC Tells Court

    Transactions between Tractor Supply Co. and two of its affiliates inappropriately shifted income and improperly reduced the company's South Carolina corporate income tax burden, the state told an appeals court, urging it to affirm a ruling by an administrative judge.

  • July 05, 2024

    The Firms That Won Big At The Supreme Court

    This U.S. Supreme Court term featured high-stakes oral arguments on issues including gerrymandering, abortion and federal agency authority, and a hot bench ever more willing to engage in a lengthy back-and-forth with advocates. Here's a look at the law firms that argued the most cases and how they fared.

  • July 05, 2024

    Hawaii To Relax Compliance Requirements For Film Tax Credit

    Hawaii will ease some of its compliance requirements for companies aiming to take advantage of the state's film production tax credit as part of a bill signed by the state's Democratic governor.

  • July 05, 2024

    Mich. Tax Panel Drops Vacant Store's Value By $500K Per Year

    The highest and best use of a vacant commercial property at the time of its assessment was to demolish the improvements and hold it for future development, a Michigan panel ruled, lowering the property's valuation by nearly $500,000 for each of two years.

  • July 05, 2024

    Top State And Local Tax Policies Of 2024: Midyear Report

    States in 2024 have picked different ways through tax policy to respond to key challenges. Here, Law360 looks at some of the top trends in state and local tax policy so far this year.

  • July 03, 2024

    Maryland Fends Off Chamber's Challenge To Digital Ad Tax

    A disputed provision of Maryland's tax on digital advertising doesn't violate the First Amendment, a federal judge in the state found Wednesday, throwing out a challenge to the tax brought by the U.S. Chamber of Commerce and other business groups.

  • July 03, 2024

    Wash. Mall, Retail Center Seek $1.3M In Property Tax Refunds

    A Seattle mall and shopping center are seeking property tax refunds topping $1.3 million, according to complaints in state court that claim the county assessor failed to use appropriate data and overvalued the properties.

  • July 03, 2024

    Wash. Regs Provide More Definitions For Capital Gains Tax

    Washington state clarified substantive aspects of its tax on capital gains by supplying additional definitions and examples of when the tax applies under regulations adopted by the state Department of Revenue.

  • July 03, 2024

    Fox Rothschild Hires Pryor Cashman Nonprofit Leads

    Fox Rothschild LLP announced Wednesday the hiring of two Pryor Cashman LLP partners for its corporate department in New York.

Expert Analysis

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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