Jesse R. Adams, III and Matthew A. Mantle, both of the firm's Tax & Estates Practice Group, co-authored an article in the Institute for Professionals in Taxation's February Tax Report. The article titled, "A Sale Alone is Not Enough" analyzes the recent Louisiana appellate court decision in Bridges v. Production Operators, Inc. which confirms that in certain unique factual scenarios, one can have a taxable "sale" without actually owing sales tax. In the article, Messrs. Adams and Mantle discuss the unusual circumstances and finding of the case.