William M. Backstrom, Jr. and Matthew A. Mantle, both partners in the firm's Tax & Estates Practice Group, were quoted in the TaxNotes article, “Louisiana Governor Considers Gross Receipts Tax Similar to Ohio's CAT.” Mr. Backstrom said that pass through entities would pay the Commercial Activity Tax (CAT) and a personal income tax, and that there could be tax pyramiding with Louisiana's sales tax rate, which is the highest in the nation. Mantle added that a deduction on personal income taxes would be needed for the CAT, but said there have been discussions of an addback provision, which would be troubling.