Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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SALT Updates From the First Half of 2026
Billy Hamilton (Tax Notes): To Be Continued: Legislative Sessions End; Some Issues Don’t David Brunori (Law360): A Playground Of Unsound Tax Policy: SALT In Review Maria Koklanaris (Law360): State & Local Tax Takeaways From May
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Bloomberg: Former MLB Manager Loses Tax Case Over Inflated Land Donation
David Schultz (Bloomberg): Former MLB Manager Loses Tax Case Over Inflated Land Donation: Former Kansas City Royals manager Ned Yost and his business partners will have to pay 40% in penalties to the IRS because the land donated for conservation easement purposes was grossly inflated, the US Tax Court said in an opinion Tuesday. The…
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NY Times: Inside the Deal to Drop Trump’s $10 Billion Suit Against the I.R.S.
For the New York Times, Alan Feuer, Andrew Duehren, Glenn Thrush, Ben Protess, and Maggie Haberman have a story, “Inside the Deal to Drop Trump’s $10 Billion Suit Against the I.R.S.” From the piece: President Trump had sued the I.R.S. for $10 billion, and a federal judge was pressing the Justice Department to explain how…
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Bloomberg: “Biofuel Groups Push IRS for New Model to Calculate Tax Credit”
Erin Schilling (Bloomberg): Biofuel Groups Push IRS for New Model to Calculate Tax Credit: Biofuel and farm groups are asking the Treasury Department and IRS to update the model companies use to calculate whether they qualify for the clean fuel production tax credit. Agency lawyers are listening to proposals by more than 70 groups for…
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Bloomberg: “Colorado Voters Will Consider Higher Tax Caps to Fund Education”
Bloomberg, Colorado Voters Will Consider Higher Tax Caps to Fund Education: Colorado voters will be asked to decide whether the state should break through constitutionally required caps on the use of tax revenue in a bid to provide more funding for education. Lawmakers approved a measure (SB26-135) that will set a referendum allowing voters to determine…
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Loyalty Rewards Programs: Claim of Right v. Trust Fund Doctrine
Loren Opper & Christie Galinski (Miller Canfield), Hyatt Tax Case Sets the Stage to Change Loyalty Reward Programs, Bloomberg Law An appeals court last week said a case involving the IRS and Hyatt Hotels Corp.’s customer loyalty reward program should go back to the US Tax Court, whose eventual final ruling could have significant effects on how…
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Bloomberg: “California Cannabis Seller Charged With $7.1 Million Tax Evasion”
Bloomberg, California Cannabis Seller Charged With $7.1 Million Tax Evasion: The California Attorney General’s Office announced Wednesday it filed felony charges against an unlicensed cannabis retailer for evading approximately $7.1 million in state sales tax. The attorney general’s office said they had arrested Pin Hsien Hsu, who operated unlicensed cannabis dispensaries in Los Angeles, Orange,…
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California Decisions Raise Remote Contractor Income Sourcing Questions
Two recent California decisions highlight the difficulty of sourcing remote independent contractor income. California regulations provide that if a nonresident individual’s business, trade, or profession is carried on entirely outside California, then no portion of the net income is derived from sources within the state. But if a nonresident’s business, trade, or profession is a…
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New York’s P.L. 86-272 Internet Activity Rules Upheld
Paul Williams (Law360): NY Internet Activity Rule Not Barred By Fed. Law, Panel Says A New York rule that outlines when out-of-state businesses’ online activities exceed federal protections against state income taxes isn’t preempted by federal law, a state appeals court ruled Thursday, saying the federal statute’s goal of shielding certain interstate businesses from tax…
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CBS: Senate tax bill would create new account to bid for large sporting events
CBS, Senate tax bill would create new account to bid for large sporting events: The Minnesota Senate Taxes Committee discussed a large tax bill Wednesday which includes creating a special account that the state can tap into to draw headline sports events to Minnesota. It would be called the Sports and Events Reimbursement Program and would capture…
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ABA: Tax Professionals Across Disciplines: Expanding the Table Panel
The ABA will host the Tax Professionals Across Disciplines: Expanding the Table panel via Zoom on April 2024, 2026, at 1:00 PM EST:
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Tax Advisor: IRS launches online tool to help taxpayers manage tax debt
Tax Advisor, IRS launches online tool to help taxpayers manage tax debt: An online tool to help taxpayers understand and resolve tax debt is now available on the IRS website. The Tax Debt Help tool debuted Thursday, the day after the end of the filing season. It’s designed to provide businesses and individuals with an easy way…
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Home Distilling Limits in Tax Code Struck Down by Appeals Court
Laura D. Francis (Bloomberg Law): Home Distilling Limits in Tax Code Struck Down by Appeals Court The US Tax Code’s Reconstruction-era ban on home distilling is unconstitutional and can’t be enforced, a federal appeals court ruled Friday. Siding with Texas-based “certified bourbon steward” Rick Morris and other members of his Hobby Distillers Association, the US Court…
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Taxing Consumption and Work: The Cost to Black Households
On April 9, 2026, the Joint Center for Political and Economic Studies hosted the webinar, Taxing Consumption and Work: The Cost to Black Households:
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9th Cir. Oral Arguments in Hawaii Cruise Ship Tax Federal Preemption Case
Perry Cooper & Peyton Rhodes (Bloomberg Law): Hawaii ‘Green Fee’ Case to Test Limits of Federal Involvement The US Court of Appeals for the Ninth Circuit will hear oral arguments [today] on the cruise industry’s federal statutory and constitutional claims against the fee, enacted to offset the environmental impacts of the ships’ visits to Hawaii.…
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NYT: Inside Trump’s Supercharged Tax Season
New York Times: ‘I Got Back Every Penny’: Inside Trump’s Supercharged Tax Season The law Republicans passed last year has so far been largely imperceptible to most Americans. That’s changing as tens of millions file their taxes this spring.
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Low-Income Families, High-Income Taxpayers, and a Looming Fiscal Crisis: A Tribute to Len Burman
Donald C. Lubick Symposium to honor the career of Len Burman, cofounder of the Urban-Brookings Tax Policy Center and its director for many years. The tribute is today from 2:00 PM to 5:00 PM ET:
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Law360: State & Local Tax Takeaways From March
Maria Koklanaris et al., State & Local Tax Takeaways From March, Law360 (Mar. 31, 2026): As state legislatures raced in March to finish their sessions, governors increasingly enacted measures such as a tax on millionaires in Washington state and a Utah excise tax on commercial entities that publish digital content deemed harmful to minors.
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Northwestern: Tax Program Open House 2026
Northwestern: Tax Program Open House 2026: Thank you for your interest in attending the Tax LLM Open House at Northwestern Pritzker School of Law on Friday, March 13, 2026. Please complete registration to attend by Friday, March 6, 2026: https://apply.law.northwestern.edu/register/TPOH26
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NYC’s Mamdani Pitches Property Tax Hike
Law360: NYC’s Mamdani Pitches Property Tax Hike As Backup Plan New York City would hike property taxes by $3.7 billion to help close a $5.4 billion budget gap if state lawmakers don’t permit the city to raise income taxes under a preliminary budget plan that Mayor Zohran Mamdani unveiled Tuesday.
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Raskolnikov Presents “Formal Equality and Rawlsian Justice” At USC
Alex Raskolnikov (Columbia) presented “Formal Equality and Rawlsian Justice” at the USC Law Faculty workshop on February 19: Few political theories have been more scrutinized, criticized, valorized, and reinterpreted than John Rawls’s A Theory of Justice. Yet for all this attention, one of this theory’s core ideas has remained largely unrecognized by scholars and unacknowledged by…
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UCLA’s Colloquium on Tax Policy and Public Finance (Spring 2026)
The UCLA Colloquium on Tax Policy and Public Finance is led by Professors Kirk Stark and Jason Oh:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 11 (February 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Bloomberg: Treasury Eyes Guidance on Book Tax’s Effect on 2025 Tax Law
Bloomberg, Treasury Eyes Guidance on Book Tax’s Effect on 2025 Tax Law: The Treasury Department is working on guidance to address concerns that the corporate book-income tax may limit the benefits that companies derive from last year’s giant tax-and-spending law. “We are hoping to issue guidance with respect to this issue,” Deborah Tarwasokono, a Treasury…