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Representative Matters

United States District Court, E.D. Louisiana
OTTO CANDIES, LLC v. UNITED STATES OF AMERICA
288 F. Supp. 2d 730 • May 28, 2003 • As Amended June 12, 2003

This was the culmination of more than ten years of work defending a corporate client from a tax assessment by the Internal Revenue Service. The case involved an assertion by the IRS that the company was subject to accumulated earnings taxes, as well as related penalties and interest. The Federal District Court held that: (1) capital accumulations for fleet replacement, project funding, working capital, and shareholder redemption in accordance with stock redemption agreements constituted reasonably anticipated needs of the business, and therefore were not subject to accumulated earnings tax, and (2) evidence established that tax avoidance was not a motive for taxpayers' capital accumulations. In a nearly seventy-five page opinion, the court adopted nearly every argument made on behalf of our client.

Court of Appeal of Louisiana, Fourth Circuit
Marilyn SPITZFADEN, et al. v. DOW CORNING CORPORATION, et al.
619 So. 2d 795 • May 28, 1993 • Writ Denied Sept. 24, 1993s

This national products liability class-action lawsuit began in Orleans Parish and centered on the dispute regarding silicone breast implants. Baldwin Haspel's representation involved the successful defense of one of the largest corporations involved in the dispute and the eventual de-certification of the class. The outcome involved a reasonable settlement in the heart of one of the most plaintiff friendly jurisdictions in the country.