The New Jersey Tax Court’s opinion in Elan Pharmaceuticals, Inc. v. Director, Division of Taxation, Dkt. No. 010589-2010 (Tax Ct. of N.J. February 6, 2017) highlights the potential constitutional concerns related to the application of Louisiana’s recently enacted throw-out rule.

On June 28, 2016, Louisiana Governor Edwards signed H.B. 20 (Act 8) (effective June

Recognizing the global problem of abuse and addiction to opioids, the Louisiana Legislature and the Louisiana Board of Pharmacy have enacted legislation and regulations to provide for the prescribing, dispensing and administration of Naloxone, an opioid antagonist.

In 2014, the Louisiana Legislature passed legislation authorizing “first responders” (peace officers, firefighters, EMS practitioners) to receive a

Recent cases have highlighted the importance of seller contractually protecting and retaining ownership over communications that, pre-closing, are subject to the attorney-client privilege. The absence of such language in a merger or asset/stock purchase agreement can lead a court to conclude that such communications are owned by the buyer/surviving corporation.

Such was the result in

Nearly everyone who has practiced civil litigation long enough has experienced a case so meritless that allegations of frivolity and the need for sanctions are thrown around. Despite these feelings, the typical result is a simple dismissal of the case and the defendant footing the bill. Rarely are sanctions ever actually awarded against the frivolous

Click here to review a Practice Note explaining how to enforce arbitral awards in the state and federal courts in Louisiana.  This Note explains the procedure for confirming an arbitration award in Louisiana, and the grounds on which a party may challenge enforcement under Louisiana and federal law, including the New York Convention on the

During the 2016 regular Legislative session, the Louisiana Legislature amended and reenacted several statutes relative to the practice of telemedicine. Under the prior legislation, a physician was required to conduct an in-person patient history and physical exam before engaging in a telemedicine encounter.   Now, a physician who is either licensed in the state of Louisiana

Continuing a trend among other courts, a recent ruling from U.S.D.C., Middle District of Louisiana, recognized the discoverability of plaintiff’s social media postings.  Baxter v. Anderson, 2016 U.S. Dist. LEXIS 110687 (M.D. La. Aug. 18, 2016).  In Baxter, Magistrate Judge Bourgeois addressed the discoverability of social media in a recent discovery ruling on

One of the activities regulated and licensed by the Louisiana State Licensing Board for Contractors is Mold Remediation.  Any person engaging in or holding herself/himself out as engaging in mold remediation must have a mold remediation license issued by the Louisiana State Licensing Board for Contractors.  Persons violating that prohibition are subject to administrative and

INTRODUCTION

Louisiana law imposes a sales tax on “sales at retail.”  “Sale at retail” is defined in the sales tax law, and the definition provides that the term does not include “sales of materials for further processing into tangible personal property for sale at retail.”    This provision is commonly referred to as the “further processing

Historically, the Benefits Coordination and Recovery Center (“BCRC”) arm of the Centers for Medicare & Medicaid Services (“CMS”) collected Medicare’s conditional payments.  While the BCRC continues to address Medicare’s reimbursement rights with Medicare beneficiaries, in late 2015 the CMS’s Commercial Repayment Center (“CRC”) took over responsibility for seeking reimbursement directly from Applicable Plans.  Applicable Plans