In trip and fall litigation, the validity of a plaintiff’s claim often turns on whether the condition allegedly causing the fall is a so-called “open and obvious” risk of harm. That is, a risk of harm that is so obvious and discoverable that a reasonable person would have avoided the hazard, and ultimately, the injury.
Louisiana Second Circuit Court of Appeal
Louisiana Second Circuit Court of Appeal Rejects Disguised “Primary Purpose” Test for Application of the Further Processing Exclusion from Sales Tax to Dual Purpose Materials
By Linda Akchin on
Kean Miller partner Linda S. Akchin represented Graphic Packaging International in its initial trial and appeal.
Since 1948, Louisiana’s General Sales Tax Law has provided an incentive to the manufacturing industry in the form of an exclusion from tax for materials purchased for further processing into tangible personal property for sale at retail. Undoubtedly, this…