Law360 gives their top tax cases of 2025 at three jurisdictional levels: federal, international, and state and local.
Two of the federal cases involve the recent Supreme Court decisions in Loper Bright and Jarkesy. The international cases feature transfer pricing, with the Tax Court’s Facebook decision a headliner. And there’s lots of statutory and constitutional interpretation in the state and local list. More below the fold.
Anna Scott Farrell, Top Federal Tax Decisions of 2025, Law360 (Dec. 23, 2025):
Over the past year, federal courts have issued decisions that extended the deadline for challenging tax bills in the U.S. Tax Court, allowed the IRS to pursue a woman’s decades-old tax debt caused by her return preparer and lifted a $1 million reporting penalty because a jury didn’t sign off.
Molly Moses, Top International Tax Cases of 2025, Law360 (Dec. 23, 2025):
Government tax administrations came up short in some of the biggest international cases decided this year, including Denmark’s challenge to a British trader it accused of deceiving the tax authority into paying thousands of improper refunds.
Jaqueline McCool, Top State & Local Tax Cases Of 2025, Law360 (Dec. 19, 2025):
From a Colorado appellate court upholding a tax on Netflix subscriptions to the Pennsylvania high court finding Pittsburgh’s fee on nonresident professional athletes unconstitutional, 2025 was a busy year for state and local tax cases.
