2026 ABA Mid-Year Tax Meeting
333 W Harbor Dr, San Diego, CA 92101
2:50 PM | January 16, 2026
When the Law Falls Short: Strategic Use of Equity in State Tax Cases:
This session will discuss how equitable remedies - such as laches, equitable estoppel, judicial estoppel, equitable recoupment, offset, correlative adjustment, and square corners—can be strategically used by taxpayers in state tax disputes to achieve fair outcomes when strict application of the law would be unjust. The session will explain each doctrine, provide practical examples of their application, and highlight the flexibility and discretion courts possess in granting relief based on equity.
Panelists:
Michelle DeLappe, Fox Rothschild
Michael Lurie, Reed Smith
12:15 PM | January 17, 2026
Women in Tax Forum:
This panel invites women tax lawyers at all stages to use the New Year’s Resolutions frame to set actionable commitments that advance their careers, well-being, and leadership impact. The session blends candid stories, concrete strategies, and real-time audience participation to ensure attendees leave with at least three tailored resolutions and a plan to execute them.
Speakers:
Elizabeth K. Blickley, Fox Rothschild
Michelle DeLappe, Fox Rothschild
Please note that there is a cost to attend.


