SCOTUS

The coronavirus has caught a number of states off guard, threatening their revenue and impairing their ability to meet obligations that have grown as a result of the epidemic.

The decision means companies and subsidiaries will want to establish clear tax allocation agreements.

Sales tax rate changes declined slightly last year, but the trend of more new districts imposing taxes on online transactions continued in 2019.

The Supreme Court vacated and remanded Tuesday an appeals court decision that found under federal common law, a tax refund due from a joint tax return generally belongs to the company responsible for the losses that form the basis of the refund, rejecting a nearly half-century-old precedent.

The justices let stand an appeals ruling that precluded a tax refund to movie producers, deferring to an IRS regulation that ended the common-law mailbox rule for refund claims, even though Clarence Thomas reversed his position on an earlier case.

The court is set to rule whether a parent company or a subsidiary can claim the money.

The year 2019 was a continuation of the banner year of 2018 for major law and administrative changes in sales and use tax compliance, inspired and driven in large part by the Supreme Court’s decision in South Dakota v Wayfair.

SCOTUS will hear arguments in March, and likely rule by the end of June.

A U.S. Supreme Court justice temporarily blocked subpoenas that would force Deutsche Bank AG and Capital One Financial Corp. to turn over years of President Donald Trump’s financial documents to two House committees.

The president wants the justices to decide whether he has to hand over records held by his accounting firm, Mazars.

Lawmakers say Congress has broad authority to investigate misconduct by the president.

The president urged the court for the second time in as many days to insulate him from an investigation.

The president's attorneys filed a high-stakes appeal that aims to give the president broad immunity from criminal investigations while in office.

For the second time in less than a week President Donald Trump said he’ll go to the U.S. Supreme Court to appeal court rulings threatening to expose his tax records.

The justices rejected two appeals including one filed by the founders of Edelman Shoe Inc.

At issue is how far states can go in taxing those who cross borders.

A look at the taxation of trusts and the Supreme Court’s recent ruling.

The Supreme Court decision in Kaestner harkens back to Quill.

Time is tight for Donald Trump’s lawyers in their fight to keep the president’s financial records out of the hands of congressional Democrats.

The case has applicability to all administrative agencies, including the IRS, and their ability to issue authoritative regulations and guidance.