Perry Cooper

1 week ago | news.bloombergtax.com | Perry Cooper

A three-judge panel of Washington, D.C.'s high court at oral arguments Wednesday investigated how the US Supreme Court’s new agency deference standard applies to courts in the district as part of a dispute over a $5.9 million transfer tax refund. The district government issued an emergency “clarification” amendment to codify deference to its own agencies after the Supreme Court gutted the Chevron doctrine in 2023’s Loper Bright Enterprises v. Raimondo.

1 week ago | news.bloombergtax.com | Perry Cooper

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1 week ago | news.bloomberglaw.com | Perry Cooper

“That’s gibberish,” said a Fourth Circuit judge at oral arguments Tuesday about Maryland’s defense of a provision of its embattled digital advertising tax that seeks to ensure taxpayers, not their customers, take responsibility for the levy. The US Chamber of Commerce and two tech trade groups want the US Court of Appeals for the Fourth Circuit to throw out a trial court ruling that the provision has a “plainly legitimate sweep” that beats out any free speech concerns.

1 week ago | news.bloomberglaw.com | Perry Cooper

“That’s gibberish,” said a Fourth Circuit judge at oral arguments Tuesday about Maryland’s defense of a provision of its embattled digital advertising tax that seeks to ensure taxpayers, not their customers, take responsibility for the levy. The US Chamber of Commerce and two tech trade groups want the US Court of Appeals for the Fourth Circuit to throw out a trial court ruling that the provision has a “plainly legitimate sweep” that beats out any free speech concerns.

1 week ago | news.bloomberglaw.com | Perry Cooper

A California man convinced a panel of judges to revive his state income tax refund action because the federal government’s extension for filing tax returns after a natural disaster applied to state deadlines too. The IRS extended the April 2023 deadline to November of that year for any taxpayers affected by the 2023 winter storms in California that caused flooding and mudslides.