State & Local

  • December 10, 2024

    NY AG Refuses To Drop $489M Fraud Case Against Trump

    The office of New York Attorney General Letitia James has announced it won't drop its civil financial fraud case against President-elect Donald Trump, two of his sons, his companies and their executives, saying his upcoming inauguration has no bearing on litigating his appeal of the $489 million judgment.

  • December 10, 2024

    Fla. Net Revenue Through Oct. Beats Estimate By $388M

    Florida net revenue from July through October surpassed a forecast by $388 million, according to the Office of Economic and Demographic Research.

  • December 10, 2024

    Va. Tax Interest Rates To Drop In 1st Quarter

    Virginia's interest rates for the underpayment and overpayment of tax will decrease by a percentage point in the first quarter of 2025, the state's Department of Taxation said.

  • December 10, 2024

    Ala. Tax Revenue Through November Drops By $34M

    Alabama's total revenue from October through November lagged $34 million behind the same period in the last fiscal year, according to the state Department of Revenue.

  • December 10, 2024

    Iowa Total Receipts From July Through Nov. Down $68M

    Iowa's total receipts from July through November lagged behind the same period last fiscal year by $68 million, according to the state's Department of Management.

  • December 10, 2024

    Colo. Tax Dept. To Meet On Partnership Adjustment Reporting

    The Colorado Department of Revenue will hold a work-group meeting on a new draft rule on partnership reporting requirements related to federal adjustments, based on a model statute from the Multistate Tax Commission and mandated in recent law.

  • December 10, 2024

    Ore. Real Estate Agent Underreported Income, Court Says

    An Oregon real estate agent and investor failed to report nearly $188,000 in income, including the profits from two property sales, the state's tax court ruled, rejecting her appeal of the state tax department's findings except for small adjustments.

  • December 10, 2024

    Treasury Finalizes Simplified Foreign Currency Rules

    The U.S. Treasury Department finalized regulations Tuesday that aim to simplify aspects of how corporations determine taxable income or loss with respect to certain affiliates that conduct business in a foreign currency.

  • December 09, 2024

    SG Tells Justices To Pass On Philly Tax Credit System Dispute

    The U.S. solicitor general advised the U.S. Supreme Court on Monday to decline to hear a Philadelphia woman's claim that the city's refusal to provide a credit for Delaware state taxes paid is unconstitutional, saying the policy doesn't inherently discriminate against interstate commerce.

  • December 09, 2024

    NH Total Revenue Receipts Trail Estimate By $21M

    New Hampshire's total revenue receipts from July through November lagged behind forecasts by almost $21 million, according to the state Department of Administrative Services.

  • December 09, 2024

    NJ Panel OKs Axing Transaction Threshold For Sales, Biz Tax

    New Jersey would eliminate its transaction threshold for sales tax and corporate income tax nexus purposes under a bill the state Senate Budget and Appropriations Committee approved Monday.

  • December 09, 2024

    Ohio Justices Uphold Dialysis Co.'s Tax Liability On Services

    A dialysis company's receipts from laboratory tests and certain administrative costs should be sourced to Ohio, the state's highest court ruled Monday, rejecting the company's arguments that they should be sourced to other states where employees handling that part of the business performed work.

  • December 09, 2024

    Microsoft Wrong On Foreign Earnings, Ore. Tells Tax Court

    The Oregon Tax Court was correct to reject alternatives pitched by Microsoft for treatment of its repatriated foreign earnings when calculating Oregon taxable income, the state tax department told the court.

  • December 09, 2024

    La. Authorizes Local Property Tax Exemption For Biz Inventory

    Louisiana authorized the creation of optional local property tax exemptions for business inventories as part of a bill signed by the governor, though whether the measure takes effect is contingent on the passage of a proposed amendment to the state constitution.

  • December 09, 2024

    Chicago Pol's Lies Enough To Keep Conviction, Feds Say

    The government urged the U.S. Supreme Court not to disturb a former Chicago alderman's conviction for lying about money he'd borrowed from a since-shuttered bank, arguing his knowing understatements were enough to illegally mislead federal investigators.

  • December 09, 2024

    Nevada Sept. Sales Tax Revenue Declines 1% From Last Year

    Nevada's sales tax revenue collection in September fell roughly 1% compared with the same period last year, according to a report from the state's Department of Taxation.

  • December 09, 2024

    W.Va. Tax Collections Through Nov. Beat Forecast By $5M

    West Virginia general revenue collection from July through November beat forecasts by $5 million, according to the state Budget Office.

  • December 09, 2024

    Texas Net Revenue Through November Rises 1% From 2023

    Texas' total net revenue collection from September through November was 1% higher compared with the same period in the last fiscal year, according to a report from the state comptroller.

  • December 06, 2024

    Neb. Tribe Asks US High Court To Undo Tobacco Sales Ruling

    A Nebraska tribe's tobacco companies are asking the U.S. Supreme Court to overturn an Eighth Circuit ruling that held the state can regulate a tribally owned manufacturer's sales of cigarettes to Indigenous-owned distributors, arguing that Native American nations' ability to conduct their own affairs within their own borders is at stake.

  • December 06, 2024

    Ark. Justice Rejects Tax Case Recusal Over Owning 1 Share

    An Arkansas Supreme Court justice said her ownership of one share of stock in Murphy USA doesn't require her to recuse from a pending case in which the oil business is defending tax refunds stemming from allocating deductible interest payments to Arkansas.

  • December 06, 2024

    Mass. Tax Interest Rates To Drop In First Quarter Of 2025

    Massachusetts' interest rates for tax overpayments and underpayments will drop by a percentage point in the first quarter of 2025, the state Department of Revenue said.

  • December 06, 2024

    Simpson Thacher Adds Tax Pro From Ropes & Gray

    Simpson Thacher & Bartlett LLP announced the firm has added a tax professional from Ropes & Gray LLP as a partner in its Washington, D.C., office.

  • December 06, 2024

    Alcatel Asks Pa. Justices For Remand On $4M Tax Refund

    The Pennsylvania Supreme Court should remand Alcatel-Lucent's case against the commonwealth over a $4 million income tax refund so that a more complete factual record can be established, the company told the justices in an application for reargument.

  • December 06, 2024

    Taxation With Representation: Skadden, Gibson Dunn

    In this week's Taxation With Representation, BlackRock buys HPS Investment Partners, TreeHouse Foods Inc. buys Harris Tea, Aya Healthcare acquires Cross Country Healthcare, and Bruin Capital launches a soccer representation business.

  • December 06, 2024

    Ore. Court Says Social Security Counts In Tax Break Test

    An Oregon man was rightly denied a property tax deferral because his household income exceeded the limit for beneficiaries, the state tax court said, rejecting his argument that his exempt Social Security income should not be counted in that determination.

Expert Analysis

  • 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.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

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