The Venture Best Spotlight

May 14, 2026: The Tax Court just handed down Martin v. Commissioner, T.C. Memo 2026-39 and every 501(c)(3) should take note. Spoiler: IRS wins because…

A recent decision from the Wisconsin Court of Appeals underscores an important compliance risk for hospitality businesses and other liquor license holders across the state: amending your license is not a mere formality, even when you have a long and unblemished operating history. In State ex rel. Conch Co. Inc. v. Village of Egg Harbor, No. 2024AP641 (Wis. Ct. App. June 9, 2026), the court upheld a village board’s denial of a liquor license transfer request that sought to expand the footprint of an existing licensed premises. The decision confirms that local licensing authorities retain meaningful discretion when evaluating such applications, including where the applicant has operated without incident for decades.

Consistent with the Trump administration’s effort to stamp out Diversity, Equity, and Inclusion (“DEI”) activities, and eliminating disparate impact liability, the nation’s top two civil rights enforcement arms recently issued written statement signaling that they intend to continue aggressively pursuing the administration’s agenda.