Throw Me a Tax Deduction, Mister!—The Taxing Truth About Mardi Gras

by Haley N. Baker*

Introduction

Laissez les bons temps rouler![1] Every year, people of all ages get to experience a riot of colors and an explosion of energy for a fun-filled weekend, or maybe even a whole week, of revelry to celebrate the tradition of Mardi Gras in New Orleans, Louisiana. People all over the South view this carnival tradition as a carefree time accompanied by a symphony of music, strings of beads, larger-than-life floats, beverages, food, friends, and family. The parade-goers experience community like no other in the United States. People of all backgrounds and ages share this experience every year and create lasting memories for all who partake in the festivities. Continue reading

Unmasking Liability: Analyzing the Effect of Public Health Emergencies on Medical Malpractice Law in the Wake of COVID-19

by Mark Ackal

Introduction

The COVID-19 pandemic brought on events thought impossible. Stay-at-home orders, mask mandates, and other restrictions that seemed unimaginable became a part of everyday life for all Louisianians. Arguably, no other group was affected more than health care professionals, who saw a substantial increase in demand for their services coupled with a dramatic spike in hospitalizations.[1] With this increased pressure and workload came an increased chance of malpractice.[2] Given the particularly daunting battle medical professionals were fighting, Governor John Bel Edwards implemented emergency protocols which seemingly barred malpractice actions.[3] Continue reading

Carte Blanche: SCOTUS Issues a Puzzling Decision on Texas and Louisiana’s Challenge to the Biden Administration’s Compliance with 8 U.S.C. § 1226 and § 1231

by James M. Truett

Introduction

I received a letter just before I left office from a man. I don’t know why he chose to write it, but I’m glad he did. He wrote that you can go to live in France, but you can’t become a Frenchman. You can go to live in Germany or Italy, but you can’t become a German, an Italian. He went through Turkey, Greece, Japan and other countries. But he said anyone, from any corner of the world, can come to live in the United States and become an American.[1] Continue reading

Spilling the Deceitful Tea: Navigating the Flavor Versus Ingredient Debate Amidst Kominis v. Starbucks Corporation

Introduction

by Madeline A. Earles

Louisiana’s incredibly rich and diverse culture is often reflected through the unique cuisine throughout the state. Of Louisiana’s varying customs and traditions, a world-renowned gift remains at the heart of Louisiana cooking—Cajun cuisine. The ever-growing popularity of Cajun cuisine coupled with modern advancements in the culinary sphere has led to the use of Cajun seasoning without making a trip down the bayou to Cajun country. A multitude of brands sell the ill-defined, premade Cajun seasoning in a jar, each adding its own unique spin on the ingredients.[1] With each brand providing its own spin on the seasoning, one cannot truly define what Cajun seasoning is or distinctively list a specific ingredient flavor present in the product. The differing ingredients of these brands along with a lack of consensus on flavor allow Cajun seasoning brands—who are responsible for the formulation, manufacturing, marketing, naming, advertising, and sale of its products—great freedom in the distribution of such products. However, the United States District Court for the Southern District of New York’s rejection to dismiss reasonable consumer claims potentially affects this freedom where the flavor versus ingredient debate is set to continue.[2] Continue reading

An Unconventional Obligation: The Marriage Contract in Louisiana After Wederstrandt v. Kol

by Elise I. Diebold

Introduction
Just two weeks after a car accident claimed the life of their daughter, Ivie Efferson’s parents filed a petition to annul their deceased daughter’s marriage under Louisiana Civil Code article 2030.[1] Article 2030 provides a general rule of conventional obligations which states that “[a] contract is absolutely null when it violates a rule of public order, as when the object of a contract is illicit or immoral.”[2] However, in Wederstrandt v. Kol, the Louisiana Supreme Court determined that article 2030 does not apply to the contract of marriage.[3] Instead, marriage contracts are classified as absolute nullities only under the exclusive grounds enumerated in Louisiana Civil Code article 94.[4] Thus, article 2030 may not be used as a basis for annulling marriages.[5] However, this decision raises the implication that marriages may in fact be entered into for the purpose of violating a rule of public order, provided that all other requirements to perfect a valid marriage contract are met.[6] Continue reading