Overview of the Fifth Circuit’s Decision
The United States Court of Appeals for the Fifth Circuit (“Fifth Circuit”) handed certain partners in limited partnerships within its jurisdiction a huge win regarding self-employment tax. In Sirius Solutions, L.L.L.P. v. Commissioner,[1] a divided Court of Appeals held that a limited partner for purposes of the
“Where did this puddle come from?” is a simple question. However, the failure of a plaintiff to answer this question may result in dismissal of a case under the United States Court of Appeals for the Fifth Circuit’s recent opinion in Howard v. Brookshire Grocery Company.
On November 6, 2025, the Fifth Circuit affirmed a
In a premises liability case, determining whether prior accidents occurring on a defendant’s premises are admissible can be a challenge for defendants. The “substantial similarity” requirement for prior accident admissibility helps Louisiana defendants to prevent prejudicial evidence from coming before the jury.
Clarifying the Standard for Prior Accident Evidence
Louisiana courts follow a three-part test
In the wake of a recent and markedly successful U.S.-China trade mission, the Office of the United States Trade Representative (“USTR”) has issued a formal notice suspending the actions and sanctions previously levied under Section 301 of the Trade Act. The USTR – at the direction of President Trump – first announced the proposed suspension
With a few notable exceptions the City of New Orleans residential Short-Term Rental (STR) regulations[1] enacted by City Council in March 2023 and in 2024 were largely upheld in September and October 2025, in separate decisions by the United States Court of Appeal for the Fifth Circuit and the United States District Court for
In Louisiana, even a name on the product may no longer help a plaintiff climb to the apparent manufacturer level according to Pellecer v. Werner.
The Louisiana Supreme Court’s October 24, 2025 decision under the Louisiana Products Liability Act (“LPLA”) redefines the doctrine of apparent manufacturer. Traditionally, when a product bears a company’s name —
Effective October 15, 2025, the Governor of Louisiana surprised many by issuing Executive Order No. JML 25-119 (“EO 25-119”), which establishes a moratorium directing the Department of Conservation and Energy (“Department”) to “suspend review of any new Class VI applications to construct that are submitted to it after” October 15, 2025. Relatedly, the Department issued guidance
Signed into law on July 4, 2025, the One Big Beautiful Bill Act (OBBBA) permanently reshapes the estate, gift, and generation-skipping transfer (GST) tax landscape. For high-net-worth individuals and families, these changes deliver clarity and opportunity—but only if acted on thoughtfully. For those who are under the new higher exemption amounts and who have overplanned in the
Enforcing a Fed. R. Civ. P. 45 subpoena against an expert is not for the faint of heart. Rarely invoked and often resisted, issuing a Rule 45 subpoena against an expert is tough to enforce but when it works, it can unlock critical discovery. Courts are often reluctant to compel an expert to produce anything
When the U.S. Sentencing Commission speaks or writes, criminal practitioners and federal judges listen. An independent agency of the judicial branch created by Congress in the 1980s, it is composed of seven voting members, at least three of whom are federal judges. The U.S. Attorney General, or her designee, and the Chair of the U.S.