Legal News

Reductions on deductions and state courts on out-of-state businesses

This week we highlight cert petitions that ask the Supreme Court to consider, among other things, whether a 2017 law’s cap of $10,000 for the deduction for state and local taxes on federal income returns violates the Constitution by coercing states’ tax p

logo.png  By IG  Jan 16, 2022

Justices signal narrow support for allowing equitable tolling of tax deadline

At the argument on Wednesday in Boechler v. Commissioner of Internal Revenue, most justices seemed prepared to allow consideration of “equitable tolling” in tax collection due process cases – so long as a decision is written narrowly and does not spill ov

logo.png  By IG  Jan 16, 2022