State & Local
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October 04, 2024
NH Revenue Through Sept. Misses Estimate By $20M
New Hampshire total receipts from July through September fell short of a forecast by $20 million, according to a report by the state Department of Administrative Services.
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October 04, 2024
Pa. Church Denied Retroactive Appeal Of Assessment
A Pennsylvania church was the one at fault for the delay in its property tax appeal and therefore isn't eligible to bring the appeal retroactively, the state Commonwealth Court ruled Friday.
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October 04, 2024
W.Va. Revenue Through Sept. Beats Forecast By $1.2M
West Virginia general revenue from July through September surpassed an estimate by $1.2 million, the state Budget Office reported.
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October 04, 2024
Ala. Net Tax Collections Increased $306M In Fiscal Year 2024
Alabama general revenue from October 2023 through September was $306 million higher than during the 2023 fiscal year, according to a report by the state Department of Revenue.
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October 04, 2024
Justices Accept Ex-Chicago Alderman's False Statement Case
The U.S. Supreme Court said Friday that it would review the conviction of an ex-Burke Warren MacKay & Serritella PC attorney and former Chicago alderman under a federal statute that prohibits making false statements to influence certain financial institutions.
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October 04, 2024
Taxation With Representation: Gibson Dunn, Weil, Simpson
In this week's Taxation with Representation, DirectTV buys EchoStar's video business for $10 billion, Marsh McLennan inks a $7.75 billion deal for McGriff Insurance, and PepsiCo closes a $1.2 billion deal to purchase Siete Foods.
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October 04, 2024
Ore. Court Reverses Transfer Of Pot Facility's Tax Account
A property tax account for the interior improvements in an Oregon warehouse leased to a marijuana grower was improperly reassigned from the grower to the warehouse owner, the state's tax court said, reversing a change made by a local assessor.
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October 04, 2024
Ga. Tax Deadlines Extended To May After Hurricane Helene
Certain state tax return and payment deadlines in Georgia are being postponed to May 1 in response to the damage wrought by Hurricane Helene, the state's Department of Revenue has said.
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October 03, 2024
Counties Say Foreclosure Attys Trying To Quash Competition
Michigan counties facing a proposed class action over profits they kept from foreclosures of tax-delinquent properties questioned Wednesday the aim and legality of their opposing counsel's quest to rein in a previous rival's outreach to people who have experienced foreclosures.
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October 03, 2024
12 Lawyers Who Are The Future Of The Supreme Court Bar
One attorney hasn't lost a single U.S. Supreme Court case she's argued, or even a single justice's vote. One attorney is perhaps "the preeminent SCOTUS advocate." And one may soon become U.S. solicitor general, despite acknowledging there are "judges out there who don't like me." All three are among a dozen lawyers in the vanguard of the Supreme Court bar's next generation, poised to follow in the footsteps of the bar's current icons.
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October 03, 2024
SC Supreme Court Will Review Amazon Sales Tax Case
South Carolina's highest court said Thursday it will review an appeals court opinion holding Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016, before the landmark Wayfair decision, and owes the state $12.5 million in tax.
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October 03, 2024
Ind. Food Truck Owes 11 Years Of Unpaid Taxes, Dept. Says
An Indiana-based food truck owes $240,000 in unpaid sales tax and food and beverage tax over the past 11 years, the Department of State Revenue said.
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October 03, 2024
Indiana Says Audit Overstated Biz's Sales Tax Assessment
An Indiana business was able to provide receipts, invoices and exemption certificates that proved that an audit assessment for sales tax by the Department of State Revenue was overstated, according to the department in a letter of findings.
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October 03, 2024
Ind. Co. Doesn't Owe Tax On Canceled Order, Dept. Says
An Indiana company was able to prove that merchandise it purchased from an out-of-state seller was canceled before it arrived and that it doesn't owe use tax on the transaction, the Department of State Revenue said in a letter of findings.
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October 03, 2024
Nev. July Sales Tax Revenue Drops 2.6% From Last Year
Nevada's sales tax collection in July trailed last year's total for that month by 2.6%, the state Department of Taxation reported.
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October 03, 2024
NJ Mogul's Brother Says Lawyering Isn't Racketeering
Parker McCay PA shareholder Philip A. Norcross is urging a New Jersey state judge to toss the sweeping indictment against him, his power broker brother and others over an alleged extortion scheme to acquire riverfront property in a distressed city, arguing that none of the targeted conduct is criminal.
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October 03, 2024
Ala. Offering Tax Extensions Following Hurricane Helene
Alabama taxpayers can ask for relief from tax filing and payment deadlines following Hurricane Helene, the state Department of Revenue announced.
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October 03, 2024
K&L Gates Boosts Houston Shop With Ernst & Young Tax Ace
K&L Gates LLP strengthened its Houston office this week with the hire of a tax partner with nearly three decades of expertise in advising multinational corporations on U.S. taxation on cross-border acquisitions and other transactions.
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October 03, 2024
Aerospace Co. Says Conn. Town Wrongly Taxed $8M In Assets
A unit of a U.K.-based aerospace manufacturer is claiming that a Connecticut town overvalued its taxable personal property by nearly $8 million after the company moved nearly $20 million worth of its property out of the jurisdiction, according to a suit filed in state court.
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October 03, 2024
Calif. Can't Delay Bank's $20.7M Tax Refund, FDIC Tells Court
A California tax collection agency shouldn't be allowed to delay a $20.7 million tax refund it owes the shuttered Signature Bank, the Federal Deposit Insurance Corp. told a New York federal court, saying that as the bank's receiver, it's entitled to the money now.
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October 03, 2024
Iowa Revenue Through Sept. Up $385M From Last Year
Iowa's general revenue collection from July through September was up $385 million from the same period last year, according to the state Department of Management.
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October 03, 2024
Kansas Sept. Revenue Beats Estimates By $8.5M
Kansas' general revenue for September was $8.5 million above estimates at nearly $1.1 billion, according to the state's monthly revenue report.
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October 02, 2024
Mass. Tax Board OKs Exemption For Senior Home
A senior home on Martha's Vineyard is exempt from property taxes, a Massachusetts tax panel said in a decision released Wednesday, ruling that the owner, a charitable nonprofit, had a sufficient presence at the property for the exemption.
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October 02, 2024
Colo. Says Taxpayer Group Can Skip Registration, Ending Suit
A group backing lower taxes doesn't need to register as a ballot issue advocacy committee, the Colorado Secretary of State's office said in an advisory opinion, bringing an end to the group's challenge to state reporting requirements for advocacy groups.
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October 02, 2024
NY Broadens Client Rep Options For Tax Tribunal Disputes
New York will now allow people who have matters before the state's Tax Appeals Tribunal more leeway to choose who will represent them as part of a bill signed by Democratic Gov. Kathy Hochul.
Expert Analysis
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After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1
The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.
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Recruitment Trends In Emerging Law Firm Frontiers
BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.
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Money, Money, Money: Limiting White Collar Wealth Evidence
As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.
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How Associates Can Build A Professional Image
As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.
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Firms Must Rethink How They Train New Lawyers In AI Age
As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.
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Think Like A Lawyer: Always Be Closing
When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.
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Credit Cards And Trading Cards: SALT In Review
From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Calif. Budget Will Likely Have Unexpected Tax Consequences
A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.