State & Local
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June 04, 2025
Mass. Board Upholds Home Value Despite Owner's Claims
A Massachusetts homeowner's claims of groundwater contamination, nearby illicit activities and noxious odors fell short of the evidence needed to reduce the property's tax valuation, a state board said in an opinion released Wednesday.
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June 04, 2025
Ohio Justice Questions School Board's Tax Appeal Claim
An Ohio justice criticized a school board's claim that state law allows it to appeal administrative property valuation rulings to county courts when the board doesn't own the property at issue.
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June 04, 2025
Texas Revenue Through May Up 2.4% From Last Year
Texas' revenue collection from September through May outpaced the total for the same period last fiscal year by 2.4%, according to the state comptroller of public accounts.
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June 04, 2025
Fla. Net Revenue Through April Beat Estimates By $276M
Florida's net general revenue collection from June through April finished ahead of government forecasts by $276 million, according to a report by the state Office of Economic and Demographic Research.
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June 04, 2025
Ore. Ride-Hailing Driver Partly Denied Mileage Deductions
An Oregon ride-hailing driver who contracted with Uber, Lyft and others is not eligible for certain income tax deductions for vehicle mileage because he did not provide the required documentation, the state's tax court ruled.
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June 04, 2025
Nev. Creates Rules For Cannabis Sellers' Tax Compliance
Nevada established requirements cannabis sellers must meet to comply with state tax law governing wholesale and retail sales of cannabis, and laid out procedures the state's tax department must follow in administering compliance, under a bill signed by the governor.
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June 03, 2025
Mich. To Handle Collection Of Flint's City Income Tax
The Michigan Treasury Department will handle filings and payments of the city of Flint's income tax starting in 2027 under an agreement with the city, the department announced Tuesday.
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June 03, 2025
Ohio GOP Budget Plan Includes Flat Income Tax
Ohio would replace its progressive individual income tax system with a flat tax and offer property tax relief under a budget bill put forward by Senate Republicans on Tuesday.
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June 03, 2025
Calif. OTA Rules Against S Corp. Owner On R&D Credit
A California engineer who held a majority stake in an S corporation does not qualify for a research and development tax credit, the state's Office of Tax Appeals ruled, backing a state tax agency.
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June 03, 2025
Calif. OTA Denies Video Game Exec's Bad Debt Deduction
A shareholder and board member of a defunct California video game company is not entitled to a bad debt deduction, also known as a worthless stock deduction, the state Office of Tax Appeals ruled.
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June 03, 2025
Texas Gives Some Property Owners More Time To Pay Taxes
Some Texas property owners whose taxing authorities allow bills to be paid in two installments will get more time to make their initial payment under legislation signed by Gov. Greg Abbott.
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June 03, 2025
Ind. Cities Can't Tax Streaming Video, Court Says
Streaming video services in Indiana provided by Netflix, Disney and Hulu, as well as services from DirecTV and Dish Network, are not subject to local franchise fees imposed on cable systems and others, a state appeals court ruled.
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June 03, 2025
DC Judge Agrees To Pause Tariff Injunction
A D.C. federal judge on Tuesday agreed to stave off a preliminary injunction that blocked the Trump administration from collecting tariffs on two toy makers while the government appeals the ruling.
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June 03, 2025
Montana Revenues Through May Up $43M, Dept. Says
Montana's general fund revenue collection from July through May beat last year's total for the same time frame by $43 million, according to a report by the state Department of Revenue.
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June 03, 2025
Oregon Sen. OKs Extending Brownfields Property Tax Break
Oregon would extend its program of local property tax incentives for brownfield development for six years under legislation passed unanimously by the state Senate on Tuesday.
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June 03, 2025
Okla. To Cut Top Income Tax Rate, Reduce Brackets
Oklahoma will lower its top marginal income tax rate by a quarter of a percentage point and reduce its number of tax brackets under a bill signed by the governor.
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June 03, 2025
Ark. Revenue Through May Tops Forecast By $17M
Arkansas' net general fund revenue from July through May outperformed an estimate by $17 million, the state Department of Finance and Administration said Tuesday.
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June 03, 2025
Calif. Says Man Stuck With $6.6M Tax Bill In Domicile Dispute
A man must pay nearly $6.6 million in taxes and penalties to California after he and his spouse failed to prove they abandoned their domicile in the state when they moved to Nevada, California's Office of Tax Appeals ruled.
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June 03, 2025
The Âé¶¹´«Ã½360 400: A Look At The Top 100 Firms
A rebound in client work sent the nation’s largest law firms into growth mode last year, driving a wave of hiring, mergers and strategic moves that reshaped the top tier of the Âé¶¹´«Ã½360 400. Here's a preview of the 100 firms with the largest U.S. attorney headcounts.
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June 03, 2025
W.Va. Revenues Through May Beat Forecast By $237M
West Virginia's general fund revenue collection for July through May outpaced budget forecasts by $237 million but underperformed last year's total by $158 million, according to the State Budget Office.
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June 02, 2025
Montana Tribal Tariff Dispute Will Stay In US Trade Court
A Montana federal judge won't reconsider an order to transfer a challenge to President Donald Trump's Canada tariff orders by members of the Blackfeet Nation to the U.S. Court of International Trade, saying the CIT has historical jurisdiction over claims by tribal members on import and duty-related actions.
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June 02, 2025
White House Asks DC Circ. To Halt Tariff Injunction
The White House on Monday asked the D.C. Circuit to hit pause on a lower court ruling that found President Donald Trump's tariffs unlawful, arguing the "legally indefensible preliminary injunction" would impede sensitive trade negotiations if left unchecked.
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June 02, 2025
Ill. Budget Increases Taxes On Tobacco, Online Sports Books
Illinois' Democratic-controlled General Assembly passed a $55 billion budget for fiscal 2026, including about $800 million in targeted tax hikes on tobacco, vaping and online sports betting.
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June 02, 2025
Calif. Construction Co. Owes Tax On Materials, OTA Says
A California construction company owes tax on sales of materials and other goods after failing to prove its assessment should be lowered, the state Office of Tax Appeals said in a ruling released Monday.
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June 02, 2025
Calif. Sizzler Franchise CEO Owes $500K In Tax, OTA Says
The president of a California company that operated multiple Sizzler restaurants is personally liable for over $500,000 in sales taxes and penalties, the state Office of Tax Appeals ruled in an opinion released Monday that upheld the state tax agency.
Expert Analysis
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Âé¶¹´«Ã½ & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Âé¶¹´«Ã½yers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Âé¶¹´«Ã½ Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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When Innovation Overwhelms The Rule Of Âé¶¹´«Ã½
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Âé¶¹´«Ã½yering
Andi Mazingo at Lumen Âé¶¹´«Ã½, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Âé¶¹´«Ã½yers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.