The Iowa Supreme Court has upheld a decision to levy corporate income taxes against fried chicken giant KFC.

At question is whether the state can impose income tax on revenue received by a company that doesn't have a presence in Iowa. KFC doesn't own any restaurants or have employees in Iowa. All KFC's in the state are owned by independent franchisers.

The Iowa Department of Revenue and Finance assessed KFC more than $248,000 for unpaid corporate income taxes in 2001.

Mark Schuling, the agency's director, says any corporation that collects revenue in Iowa should pay taxes.

KFC Corp., whose parent company is Louisville, Ky.-based Yum Brands Inc., challenged the assessment saying under Iowa law it was not subject to taxes because it didn't have property in the state.

A federal appeals court has blocked Texas' effort to stop the Environmental Protection Agency from forcing states to regulate carbon dioxide and other greenhouse gases.

The U.S. Court of Appeals for the Fifth Circuit on Wednesday declined to issue a stay that would delay the EPA's plans as Texas' lawsuit against the federal agency moves forward. Texas is suing to stop the EPA from implementing a plan to regulate the gases that will start on Jan. 2.

The EPA took the unprecedented step this month of announcing it will directly issue permits to Texas industries after the state openly refused to comply with the regulations.

A spokeswoman for Texas Gov. Rick Perry said he was disappointed with the court's ruling but confident that the state will prevail "in the end."

An Iowa couple cannot have access to their adult child's physical and mental health records after being denied visitation with their grandson, the Iowa Supreme Court ruled Thursday.

The court issued its ruling in the Plymouth County case between Jerry and Susan Ashenfelter and their daughter, Amy Mulligan. The Ashenfelters sought their daughter's records after she decided it was in her 6-year-old son's best interest not to have contact with them.

A district court ordered Mulligan to produce her physical and mental health records to her parents, because the Ashenfelters had to prove their daughter was unfit to make a decision regarding grandparent visitation.

Mulligan appealed and the Supreme Court reversed the district court's decision, deciding that the records were protected by Mulligan's constitutional right to privacy.

"The district court abused its discretion in ordering Amy to produce her medical and mental health records to the Ashenfelters," the court wrote.

The high court's ruling refers to the Ashenfelters' request for a 2008 commitment court file, notes, records and reports from counseling sessions at a sexual assault and domestic violence center but does not elaborate. But no commitment file existed because Mulligan was hospitalized voluntarily, the court said.

U.S. Sen. George LeMieux will return to Gunster law firm after leaving office.

H. William Perry, the firm's CEO and managing partner, announced Tuesday that LeMieux will resume his legal practice Jan. 4 and provide corporate counseling to the firm's clients.

LeMieux first joined Gunster in 1994. He earned his law degree from Georgetown University Law Center, with his undergraduate degree from Emory University.

LeMieux left Gunster in 2009, after Gov. Charlie Crist appointed him to the U.S. Senate. LeMieux filled the seat left vacant by the resignation of Sen. Mel Martinez.

LeMieux did not seek re-election, and Former Florida House Speaker Marco Rubio won the seat in November. Rubio will take office Jan. 3.

It's the most significant new tax law in a decade, but what does it mean for you? Big savings for millions of taxpayers, more if you have young children or attend college, a lot more if you're wealthy.

The package, being signed Friday by President Barack Obama, will save taxpayers, on average, nearly $3,000 next year.

But many families will be able to save much more by taking advantage of tax breaks for being married, having children, paying for child care, going to college or investing in securities. There are even tax breaks for paying local sales taxes and using mass transit, and a new Social Security tax cut for nearly every worker who earns a wage.

Most of the tax cuts have been around since early in the decade. The new law will prevent them from expiring Jan. 1. Others are new, such as the decrease in the Social Security payroll tax. Altogether, they provide a thick menu of opportunities for families at every income level.

"The tax code wants to encourage people to invest in their homes, invest in their education, invest in their retirement, and you have to know about all of these in order to take advantage of it," said Kathy Pickering, executive director of The Tax Institute at H&R Block.

The Montana Supreme Court is considering restrictions to public access of certain information now available throughout the court system, including a proposal to seal all documents filed in family law cases except for final orders.

Freedom of information advocates say the proposals are unnecessary and would run counter to the right-to-know provisions in the state constitution.

The Supreme Court put the recommendations out for public comment on Dec. 7. The comment period will last for 90 days.

State Law Librarian Judith Meadows, one of the authors of the proposals, said a change is needed because the court system's existing privacy rules aren't being applied evenly and people not represented by lawyers don't understand them.

That means sensitive information about children involved a custody dispute, divorce or another court proceeding could find its way to the Internet, where it could be gathered by child predators or be used to bully a child, Meadows said.

Attorneys general in four Gulf Coast states are urging oil spill victims to check with lawyers before settling claims against BP PLC.

They issued consumer advisories Friday in Florida, Alabama, Louisiana and Texas. Earlier this week Claims Administrator Kenneth Feinberg completed his plan to give claimants three payment options — interim, final and quick.

Those opting for final or quick payments must sign away their right to sue BP for additional damages. The attorneys general said they should consult with a lawyer first.

BP's Deepwater Horizon rig exploded in April, spilling oil into the water for three months. In Florida only a few beaches were fouled, but the spill scared away tourists and businesses across the state had financial losses.