The Texas Supreme Court recently handed down a decision in Forest Oil Corp. v. El Rucio Land & Cattle Co., Inc., 14-0979, 2017 WL 1541086 (Tex. Apr. 28, 2017), that at first glance, is reminiscent of the landmark Louisiana legacy cases Corbello and Magnolia Coal. Forest Oil, like Corbello, supports the
June 2017
2017 Louisiana Regular Legislative Session Ends on a Rather Anticlimactic Note
By Jaye Calhoun, Phyllis Sims & William Kolarik on
Despite consideration of an Ohio-style gross receipts tax, a Michigan-style single business tax and various versions of flat taxes, the 2017 Regular Session of the Louisiana Legislature ended on June 8, 2017, without the enactment of any significant tax reform. Because the Legislature neglected to compromise on the budget issues raised in the Session, Governor…
It’s Time to Amend Operating Agreements as the Result of TEFRA Repeal
By Jaye Calhoun on
Posted in Business and Corporate, State and Local Taxation
It’s time to amend the governing documents of flow-through entities taxed as partnerships to address recent federal legislative changes impacting all such entities. Failure to amend now could result in unfavorable tax consequences. Section 1101 of The Bipartisan Budget Act of 2015 (the “BBA”) substantially changes how the Internal Revenue Service may conduct audits of…
A How-To Guide for Determining Whether a Contract is Maritime
By Daniel Stanton on
In the recent U.S. Fifth Circuit case of In re Larry Doiron, Inc., 849 F.3d 602 (5th Cir. 2017), the Court considered an often pivotal question in many offshore personal injury cases: is the contract governing the relationship of the parties a maritime contract?
While this issue is not new to the offshore oil…
U.S. 5th Circuit Highlights Chasm Between Seaman Classification Under Jones Act and FLSA
By Zoë Vermeulen on
Posted in Admiralty and Maritime, Fair Labor Standards Act
In the recent case of Halle v. Galliano Marine Service, L.L.C., No. 16-30558, 2017 WL 1399697 (5th Cir. Apr. 19, 2017) the U.S. Fifth Circuit addressed for the first time whether ROV technicians, who are traditionally Jones Act seamen, qualify as seamen under the Fair Labor Standards Act (“FLSA”). The Court found that the…
EPA Administrator Signs Rule Delaying the Effective Date of RMP Rule
By Kean Miller on
On June, 9, 2017, Scott Pruitt signed a final rule delaying the effective date of the RMP rule until February 19, 2019. The Environmental Protection Agency” (“EPA”) stated that it had received 54,117 public comments, 54,000 of which were part of a mass mail campaign, leaving 108 submissions with unique content. A final rule is…
Risk Management Program Rule Delay Decided?
By Kean Miller on
The EPA updated its web page titled “Frequent Questions on the Final Amendments to the Risk Management Program (RMP) Rule” on Monday, June 12, 2017. According to the revised Q&A (page 9):
- When does the rule become effective?
- The effective date of this action has been delayed to February 19, 2019.
It has…
Sequestering of Greenhouse Gases: California Is Considering a Legal Process (How Does That Affect the Rest of Us?)
New projects require air permits and projects at major stationary sources that will emit (or increase) a significant amount of a regulated NSR pollutant, must conduct a control technology review. In order to receive a permit, the applicant must determine the level of control considered Best Available Control Technology (“BACT”) and the permit issuing authority…
U.S. Supreme Court Limits Forum Shopping by Railroad Employees… and by Extension Jones Act Seamen
By Kean Miller on
Posted in Admiralty and Maritime, General Litigation
By the Admiralty and Maritime Team
In the recent case of BNSF Railway Co. v. Tyrrell, the U.S. Supreme Court rejected a blatant forum shopping attempt by two railway employees and limited future lawsuits against out-of-state railroads. In BNSF Railway Co., Robert Nelson of North Dakota and Kelli Tyrrell of South Dakota filed…
Awaiting EPA’s Decision on RMP Delay
By Kean Miller on
On January 13, 2017, the Environmental Protection Agency (“EPA”) published a final rule revising portions of the Risk Management Program (“RMP”) rule. On April 3, 2017, the EPA proposed to delay the effective date of the changes until February 19, 2019 to allow for a reconsideration of these changes. 82 Fed. Reg. 16146 (Apr 3,…