In Chevron USA, Inc. v Department of Revenue, No. 13111D, (La. Bd. Tax App. July 29, 2025), the Louisiana Board of Tax Appeals (the “Board”) held that the participation of Chevron USA, Inc. (the “Taxpayer”) in multiple status conferences was sufficient to avoid abandonment under La. C.C.P. art. 561 (“Art. 561”). The Board adopted
The 2025 Regular Session of the Louisiana Legislature convened April 14, 2025, and adjourned June 12, 2025. The first regular session of the new term saw legislation on several hot-button issues, including 944 bills (696 in the House/248 in the Senate), 24 constitutional amendments, and 751 resolutions and study requests. For fiscal year 2025-2026, the
Act 458 of the 2025 Louisiana legislative session (“Act 458” or the “the Act”), recently signed into law by Governor Jeff Landry, introduced changes to the regulation of oil and gas operations in Louisiana. In addition to enacting changes to the laws regarding oilfield legacy suits (summarized in this recent post), Act 458 also
Nearing the end of the 2025 Regular Legislative Session, on June 11, 2025, the Louisiana Legislature passed Senate Bill No. 244 (“SB 244”), which brings significant changes to Louisiana’s oilfield site remediation statute, commonly known as “Act 312” (found at La. R.S. § 30:29). Act 312 applies to cases where environmental damage is alleged from historical
A new Supreme Court decision creates potential traps for the unwary and gives the Internal Revenue Service (“IRS”) nationwide power to leave a taxpayer without a remedy to contest certain collection actions. Importantly, while a Collection Due Process (“CDP”) action is pending, taxpayers should ensure to the extent possible that no refunds are generated for
On May 21, 2025, the Louisiana Department of Environmental Quality (“LDEQ” or “the Department”) officially approved the use of unmanned aircraft systems (“UAS”), or drones, for visual inspections of aboveground storage tanks under LAC 33:III.2103.D.2.e.[1]
LDEQ estimated a potential $4 million in annual savings for the Louisiana aboveground storage tank community by reducing the
In Louisiana state courts, litigation costs can escalate quickly, especially for a defendant. While a prevailing party is generally entitled to an award of costs, the prospect of bearing unrecoverable costs quickly becomes a serious concern for defendants when facing aggressive opposing counsel on a contingency fee and a plaintiff with limited financial resources. Even
It seems that the death of Chevron deference was not the end of agency deference. Almost a year after striking down Chevron deference, today the U.S. Supreme Court issued a decision on the role of judicial deference towards an agency’s fact and scope determinations. In an opinion penned by Justice Kavanaugh, the U.S. Supreme Court
While environmental justice initiatives may have experienced a recent administrative curtailment at the direction of the executive branch,[1] recent litigation trends show that EJ-related issues are far from moot. On Wednesday, April 9, 2025, the United States Court of Appeals for the Fifth Circuit reversed the District Court’s dismissal of Appellants’ EJ-related claims regarding
Deposing Corporate Representatives? You Might Get More Time Than You Think
In complex litigation, the strategic use of discovery tools is not just beneficial – it’s imperative. Every litigator knows that a well-executed deposition can be a game-changer by uncovering key admissions, streamlining discovery, and exposing weaknesses in an organization defendant’s case.
Among the various