|
Ms. Kornick has extensive experience in energy litigation, class action proceedings, False Claims Act litigation and alternative dispute resolution, including AAA arbitrations and mediations. She regularly appears before the Louisiana Supreme Court.A frequent speaker on energy litigation issues, her background in this area includes royalty and mineral lease issues, energy marketing, contracts disputes, expropriation actions and oil well lien actions. Louisiana state and local tax issues are also part of Ms. Kornick’s practice. Her experience includes severance tax, sales and use tax, ad valorem tax and corporate income and franchise tax.Working closely with the firm's tax attorneys, Ms. Kornick regularly represents taxpayers against the Louisiana Department of Revenue and local taxing authorities in matters before the Louisiana Courts, Louisiana Tax Commission and Louisiana Board of Tax Appeals. She has successfully taken numerous state and local tax matters from trial to final disposition in the Courts of Appeal and the Louisiana Supreme Court.Her most notable successes in the Louisiana Supreme Court, the Courts of Appeal and various trial courts include: Represented the Greater New Orleans Hotel and Lodging Association in opposition to Tax Increment Financing (TIF) of proposed hotel development and obtained a Louisiana Supreme Court decision in her client’s favor. World Trade Center Taxing District v. All Taxpayers, 05-0374 (La. 06/29/05) 908 So. 2d 623Achieved a favorable unanimous Louisiana Supreme Court decision for her client, who opposed TIF of a proposed sporting goods store in Denham Springs, Louisiana. Denham Springs Economic Development District v. All Taxpayers, No. 2004-CA-1674 (La. 2/04/05) 894 So. 2d 325 Represented Cleco Evangeline LLC in an ad valorem tax dispute over the assessment of a wholesale power plant as public service property. A decision was made in favor of her client by the Louisiana Supreme Court. Cleco Evangeline LLC v. Louisiana Tax Commission , 813 So. 2d 351 (La. 2002) Represented Unocal Pipeline in a dispute over the correct treatment of partnership income for Louisiana corporation income tax purposes. The Court of Appeal decided in favor of Unocal; writs denied by the Louisiana Supreme Court. Unocal Pipeline Co. Kennedy , 2003 CA 1946 c/w 2003 CA 1947 (La. App. 1st Cir. 12/30/04), 898 So. 2d 395 Represented a restaurant in a dispute over collection of sales taxes, with the Court of Appeals deciding in favor of her client. Bridges v. Hana Corp. , 2004 - CA - 0754 (La. App. 4th Cir. 10/27/04), 888 So. 2d. 944 Represented Entergy Louisiana in a franchise tax dispute about whether lease obligations under sale-leaseback arrangements are includable in the franchise tax base as borrowed capital. The Louisiana First Circuit Court of Appeals decided in favor of her client. Entergy Louisiana Inc. v. Kennedy, 2003-D166 (La. App. 1st Cir. 7/02/03) 859 So. 2d 40 Obtained a favorable decision for System Fuels from the Louisiana First Circuit Court of Appeals in a franchise tax dispute over whether capitalized lease obligations were includable in franchise tax base as borrowed capital. System Fuels, Inc. v. Kennedy, 2002-1723 (La. App. 1st Circuit 6/27/03) 858 So. 2d 585 Successfully represented Texaco entities in a severance tax dispute involving crude oil trading issues. State of Louisiana, et al v. Texaco Trading and Transportation, Inc. 19th Judicial District Court for the Parish of East Baton Rouge, State of LouisianaAchieved favorable case settlements for various Texaco entities in an income and franchise dispute that involved intercompany debt (triangular netting), whether certain intercompany payables were normal trade payables, negative capital account, and the attribution or allocation of certain expenses. Texaco, Inc. v. Kennedy ; TRMI Holdings Inc. v. Kennedy; Texaco Refining and Marketing Inc. v. Kennedy; Texaco Refining and Marketing (East), Inc. v. Kennedy; 19th Judicial District Court for the Parish of East Baton Rouge, State of Louisiana Represented Calcasieu Refining in an income tax dispute over whether cash deposits made by suppliers were properly classified as interest income. The First Circuit Court of Appeals decided in favor of her client. Secretary v. Calcasieu Refining Company , 809 So. 2d 1023 (La. App. 1st Cir. 2001)Ms. Kornick is chair of the firm’s technology committee and is highly experienced in the use of computerized litigation support. She is included in the 2005 New Orleans CityBusiness Leadership in Law Award. | 