761 ABA Journal Tax Law articles.

Supreme Court clears way for states to collect sales tax from internet retailers
The U.S. Supreme Court on Thursday ruled that states may collect sales tax from internet retailers. Justice Anthony M. Kennedy wrote the majority opinion, joined by Justice Ruth Bader Ginsburg and the court's three most conservative justices. The case is South Dakota v. Wayfair.
Justice Department tells court it won’t defend parts of the health law on pre-existing conditions
The U.S. Justice Department has told a Texas federal court that it won’t defend provisions in the Affordable Care Act that ban insurers from refusing to cover people with pre-existing conditions and from charging them more money.
Business partner of Michael Cohen reportedly agrees to cooperate with prosecutors
A business partner of Michael Cohen, President Donald Trump’s personal lawyer, has reportedly agreed to cooperate with the government.
Association for Honest Attorneys loses its tax-exempt status after founder can’t find a lawyer
The Association for Honest Attorneys hasn’t had any lawyer members since its founding in 2003. No lawyers are on its “nice list.” And no lawyer could be found to represent the group in a recent tax case, according to the group’s founder.
Special counsel is reportedly probing donation to Trump’s foundation by Ukrainian businessman

Special counsel Robert Mueller is reportedly investigating a $150,000 donation to President Trump’s foundation by a Ukrainian businessman in exchange for a 20-minute video-link talk by Trump.

Trump’s personal lawyer,…

The high court weighs whether internet retailers must collect state sales taxes
In South Dakota v. Wayfair, set for argument today before the U.S. Supreme Court, justices will consider whether to overrule its 1992 decision in Quill Corp. v. North Dakota and uphold a law that requires most out-of-state internet retailers to collect sales tax.
New tax law affects alimony, could spur divorce surge
Some experts are predicting a surge in divorces this year as spouses paying alimony seek to take advantage of the deduction before it is eliminated.
Tax issues reportedly slow merger talks between Bryan Cave and UK law firm

Tax issues have reportedly held up merger talks between Bryan Cave and U.K. law firm Berwin Leighton Paisner.

The firms are discussing full financial integration rather than a merger using…

Supreme Court accepts cases on appointment of SEC judges, retailer sales taxes, redistricting

The U.S. Supreme Court granted review in 12 cases Friday, including a challenge to the appointment process for administrative law judges at the Securities and Exchange Commission.

At issue in…

Does tax bill violate the Constitution by treating residents of high-tax states differently?
Some governors of high-tax states are considering a constitutional challenge to the $10,000 cap on state and local deductions for income and property taxes in the tax bill passed by Congress last month.
Tax bill aims to reduce confidential sex harassment settlements

A provision in the consensus tax bill seeks to reduce the use of confidential sex harassment settlements.

The provision bars a business expense deduction for any settlement, payout or attorney…

Consensus tax bill includes law firms in pass-through tax relief, with limits
Law firms and other professional service entities won’t be entirely excluded from tax relief for pass-through entities in the final version of the tax bill that is awaiting passage.
ABA asks Congress to include law firms in pass-through tax relief
ABA President Hilarie Bass has written a letter to House and Senate leaders working on the consensus tax bill asking them to include law firms and other professional service businesses in tax relief for pass-through entities.
Court narrows order requiring Coinbase to give user data to the IRS

A federal judge has ordered cryptocurrency exchange Coinbase to hand over user data to the Internal Revenue Service.

Twelve months into this court battle, Coinbase and the IRS have been…

ABA voices opposition to elimination of school loan interest deduction in Tax Cuts and Jobs Act

In response to a tax bill proposal to eliminate student loan interest deductions, the American Bar Association has asked that they be kept in place.

“Of particular interest to the…

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