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Over Gorsuch dissent, justices deny review in dispute over definition of “minister” for tax-exemption purposes

SCOTUS NEWS By Amy Howe on Jan 18, 2022 at 5:11 pm After adding five cases to its merits docket for the spring on Friday, the Supreme Court on Tuesday morning issued more orders from the justices’ private conference last week. As expected, the justices did not grant any new cases. Perhaps most notably, they […]

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What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

Recent discussions of a proposed wealth tax for the United States have included little information about trends in wealth taxation among other developed nations. However, those trends and the current state of wealth taxes in OECD countries can provide context for U.S. proposals. The OECD maintains detailed tax revenue statistics for its 38 member countries. […]

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State Corporate Income Tax Rates and Brackets for 2022

Key Findings Forty-four states levy a corporate income tax. Rates range from 2.5 percent in North Carolina to 11.5 percent in New Jersey. Six states—Alaska, Illinois, Iowa, Minnesota, New Jersey, and Pennsylvania—levy top marginal corporate income tax rates of 9 percent or higher. Eleven states—Arizona, Colorado, Indiana, Kentucky, Mississippi, Missouri, North Carolina, North Dakota, Oklahoma, […]

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Boston’s refusal to fly a Christian flag over city hall raises First Amendment questions

CASE PREVIEW By Amy Howe on Jan 17, 2022 at 6:51 pm Three flagpoles stand in front of Boston’s city hall. The city rejected an outside group’s request to fly a Christian flag on one of them. (Kit Leong via Shutterstock) When it hears oral argument on Tuesday in Shurtleff v. City of Boston, the […]

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A quest to reclaim a Pissarro masterpiece hinges on the Erie doctrine

CASE PREVIEW By Suzanna Sherry on Jan 16, 2022 at 11:58 am Detail from Camille Pissarro’s Rue Saint-Honoré, Afternoon, Rain Effect. (Thyssen-Bornemisza National Museum) At the beginning of World War II, the heir of a prominent German Jewish art collector was forced to surrender her family’s Camille Pissarro painting to the Nazis. Her heirs have […]

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Justices signal narrow support for allowing equitable tolling of tax deadline

ARGUMENT ANALYSIS By Susan C. Morse on Jan 15, 2022 at 10:36 am Melissa Sherry argues on behalf of Boechler, P.C. (Art Lien) 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 […]

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Court will take up five new cases, including lawsuit from football coach who wanted to pray on the field

SCOTUS NEWS By Amy Howe on Jan 14, 2022 at 8:08 pm In a term in which the justices are already slated to weigh in on disputes over public funding for private schools that teach religion, the role of spiritual advisers in the execution chamber, and the flying of a religious flag on a city […]

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Fractured court blocks vaccine-or-test requirement for large workplaces but green-lights vaccine mandate for health care workers

OPINION ANALYSIS By Amy Howe on Jan 13, 2022 at 4:41 pm The justices blocked a vaccine-or-test policy for large workplaces issued by an agency within the U.S. Department of Labor. (Greenburd via Shutterstock) With COVID-19 cases and hospitalizations reaching a new record high as a result of the Omicron variant, the Supreme Court on […]

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Bumpy Tax Filing Season Ahead Due to IRS Backlog and Pandemic Tax Relief

Taxpayers and the Internal Revenue Service (IRS) are set to face a bumpy 2022 tax filing season, which the IRS announced will begin January 24th and run through April 18th. Two major challenges await taxpayers: a second year of navigating pandemic-related tax relief on their returns and IRS backlogs that may delay processing and refunds. […]

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Proposal to Raise Vapor Taxes in Washington State Gets Base and Rate Wrong

Just like last year, Washington lawmakers will consider a bill (HB 1676) which would change the vapor tax base and increase the tax rate on vapor products. Both these changes would be steps in the wrong direction, as they would negatively impact smokers’ decision to switch from more harmful combustible products to harm-reducing vapor products. […]