The Louisiana Supreme Court addressed the issue of whether someone could form an out-of-state LLC for no other purpose than to avoid the sales tax imposed on the purchase of vehicles. Plaintiff Roger Thomas freely admitted that he incorporated Angel Rocks, LLC under the laws of the State of...

The peer-to-peer economy has unraveled thousands of years of codal and jurisprudential safeguards that were put in place to protect travelers and other patrons of public accommodations. Several large companies have generated billions of dollars in revenue from property rental without owning any...