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Federal and State Tax Announcements Regarding Filing and Payment Extensions for Taxpayers Affected by Hurricanes Katrina and Rita
The Internal Revenue Service and the Louisiana Department of Revenue have issued several announcements
in recent weeks that postpone taxpayer filing and payment deadlines for individuals and businesses hardest hit
by Hurricanes Katrina and Rita.
Internal Revenue Service Extends Filing Deadlines
In recognition of the widespread devastation from Hurricane Katrina in the Gulf Region, the Internal Revenue
Service (the “Service”) announced in Notice 2006-20 that taxpayers residing in the parishes and counties
hardest hit by Katrina will have until August 28, 2006 to file most tax returns (including individual, corporate,
and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate,
gift, and generation skipping transfer tax returns; and employment and certain excise tax returns), and to
make tax payments, including estimated tax payments, that have either an original or extended due date falling
on or after August 29, 2005 and on or before August 28, 2006. This relief is available to any individual
whose principal residence, and any business whose principal place of business, is a) located in the covered
disaster area or was located in the covered disaster area on August 28, 2005, or b) not located in the covered
disaster area, but whose records necessary to meet a filing or payment deadline are maintained in the covered
disaster area or was located there on August 29, 2005.
The Service will abate interest and any late filing or late payment penalties that would otherwise apply. The
Service will abate penalties for failure to make timely deposits, due on or after August 29, 2005, and on or
before August 28, 2006, provided that the taxpayer makes these deposits by August 28, 2006.
This relief is automatic for taxpayers residing in the following Louisiana parishes: Cameron, Jefferson, Orleans,
Plaquemines, St. Bernard, St. Charles, and St. Tammany. This relief is also automatic for taxpayers in
the following Mississippi counties: Hancock, Harrison, and Jackson. Taxpayers in these areas are not required
to take any action in order for the extensions to apply. However, the Service stated that taxpayers are
strongly encouraged to mark “Hurricane Katrina” in red ink on top of their returns or to identify themselves
as eligible for relief by calling the IRS Disaster Hotline at (866) 562-5227.

04-06-2006

Twenty-two Jones Walker attorneys recognized as “Leaders in Their Field” by Chambers USA 2006
Twenty-two Jones Walker attorneys have been recognized as “Leaders in Their Field” by Chambers USA 2006. They are F. Rivers Lelong, Jr., J. Marshall Page, III, and Thomas Y. Roberson, Jr. (Banking & Finance); Douglas N. Currault, II, Curtis R. Hearn, William B. Masters, L. Richards McMillan, II, Dionne M. Rousseau, R. Patrick Vance, and Richard P. Wolfe (Corporate/M&A); H. Mark Adams, Cornelius R. Heusel, Clyde H. Jacob, III, and Sidney F. Lewis, V.; John J. Broders and Carl D. Rosenblum (Energy); Michael A. Chernekoff and Thomas M. Nosewicz (Environment); J. Kelly Duncan (Gaming & Licensing); Harry S. Hardin, III, Pauline F. Hardin, and R. Patrick Vance (Litigation); and Charles A. Landry (Real Estate).

04-06-2006

Gardner Carton & Douglas Expands Its Corporate Practice with Addition of Kathleen Swan
Gardner Carton & Douglas LLP has announced
that Kathleen Swan has joined the firm as a partner in its Corporate Department in
Chicago, Illinois.

Ms. Swan’s practice focuses on corporate finance, securities regulation, mergers
and acquisitions, private equity and private placements. Ms. Swan has represented
clients within a number of diverse industries, including health care, e-commerce, biotechnology,
entertainment and manufacturing. She has represented various investors in
connection with the purchase of redeemable preferred stock; various institutional
investors in connection with the purchase of both senior and subordinated secured and
unsecured notes; and investment bankers in connection with the acquisition of both
publicly-traded and privately-held companies.

“Kathleen will be an invaluable addition to our expanding Corporate Practice,”
said David Kay, Chair of the firm’s Corporate Department. “Her considerable
experience representing clients in connection with sophisticated investment transactions
and mergers and acquisitions will allow GCD to better serve our clients with their
increasingly more complex corporate transactions.”

Previously, Ms. Swan was of counsel with Dykema. She earned her J.D. from
the University of Miami and her B.A. from Vanderbilt University. Ms Swan has been
active in “Springboard: Midwest” and chaired its venture capital forum in 2005. Ms.
Swan is a regular lecturer at the University of Chicago Graduate School of Business and
the Kellogg Business School at Northwestern University.

Founded nearly 100 years ago, Gardner Carton & Douglas LLP is a leading national law
firm with some 230 lawyers and other professionals practicing in intellectual property,
corporate law, corporate restructuring, government relations, health law, HR law
(employee benefits and labor and employment), litigation and dispute resolution, real
estate and environmental law, and wealth planning and philanthropy. GCD has offices in
Chicago, Washington, DC, New York, Milwaukee and Albany, and is a member of the World
Law Group, a global consortium of firms in the world’s major commercial cities.

04-06-2006

Corrigan and Kass Publish Non-Compete Article in the Journal of The Missouri Bar
Bill Corrigan and Michael Kass have authored an article on the topic of non-compete agreements and related issues that appears in the March-April 2006 issue of the Journal of the Missouri Bar. The article, entitled, "Non-Compete Agreements and Unfair Competition - An Updated Overview," is an updated and expanded follow-up to Corrigan's article on the same subject that appeared in the May-June 1998 issue of the Journal. Given the economic and competitive pressures faced by businesses large and small, the article is sure to serve as a valuable resource to attorneys and clients in this area of law. Click here to download a full PDF version of the article.

04-06-2006

Valerie Wagner Long Joins Williams Mullen Real Estate Practice
Valerie Long has joined Williams Mullen as a partner in the firm's Real Estate Section. Her practice focuses on land use matters and real estate transactions. Prior to joining the firm, Ms. Long was an associate in the Charlottesville office of a prominent, national law firm. She will work out of Williams Mullen's Charlottesville office.

She is a member of the Virginia State Bar, the Charlottesville-Albemarle Bar Association and the Virginia Bar Association. She serves on the boards of directors of the United Way Thomas Jefferson Area, the Free Enterprise Forum and Martha Jefferson Hospital Patterson Associates. Ms. Long is a 1999 graduate of Leadership Charlottesville.

Ms. Long earned her bachelor of arts degree, cum laude, from Tulane University and her juris doctor degree from the University of Virginia School of Law.

About the Firm Williams Mullen provides comprehensive legal services to regional, national and international clients. With 250 attorneys and offices in Virginia, Washington, D.C. and London, we deliver innovative solutions to support our clients' diverse business activities. Close working relationships with clients have been the foundation of Williams Mullen's progressive approach to law practice since the firm was founded nearly 100 years ago.

04-06-2006

Alexandria Intellectual Property Attorney Lloyd Smith Quoted in Article on Netflix Patent Case
Intellectual Property attorney S. Lloyd Smith was quoted in the April 5, 2006, edition of the Ely Times in an article that discussed the fight faced by Netflix Inc., an online DVD rental service, to enforce its patents against rival Blockbuster Inc. Smith is a shareholder in the firm's Alexandria office.

Netflix is seeking an injunction to stop Blockbuster from infringing on two patents that protect Netflix's business method. The first patent covers ""queues"" on Netflix's website that list subscribers' preferred titles. The second covers the act of automatically replacing each DVD that is returned with the next title in the subscriber's queue.

Smith said Netflix could face successful challenges to its decision to wait until Blockbuster had spent more than $300 million to build and market its online service.

""Why did it take Netflix 18 months to sue Blockbuster?"" Smith told the Ely Times. ""Blockbuster might be able to say, 'Hey, you knew we were doing it.'""

Smith also said that business method patents have been ""relatively controversial and criticized in recent years, so I do think ... there is a reasonable chance"" that Netflix's patents will be invalidated by the court.

04-06-2006

Leading Intellectual Property Litigator, Simon J. Frankel, Joins Covington as Partner
Covington & Burling announced today that Simon J. Frankel will join the firm's intellectual property litigation group as a partner. Mr. Frankel will be resident in the firm's San Francisco office.

Mr. Frankel's extensive IP litigation experience includes handling trademark, copyright, patent, anti-counterfeiting, and trade secret matters. He has experience working on matters involving professional liability and issues relating to the First Amendment and visual art. Mr. Frankel has also been involved in a wide range of commercial litigation matters, including large-scale business disputes, securities actions, and consumer class actions. He has handled matters at both the trial and appellate levels and has argued appeals in the California Court of Appeal and the Ninth Circuit. In 2005, Mr. Frankel was recognized by the Daily Journal as one of the ""Top 30 Intellectual Property Lawyers in California.""

""We are excited to have Simon join Covington's San Francisco office,"" said Sonya Winner, co-chair of the firm's litigation group. ""Simon is a first-rate lawyer with a strong reputation in the field. He will be an invaluable addition to our national and international intellectual property litigation practice.""

Mr. Frankel stated, ""Covington is a great firm with a strong IP litigation practice. I look forward to joining the firm and working with Covington's many talented lawyers.""

The members of Covington's IP litigation group have been lead counsel in over 120 patent cases and have collectively tried more than 100 cases to verdict. In San Francisco, Mr. Frankel will lead the practice with Sonya Winner, who has handled multiple patent infringement and trade-secret cases for clients in the life sciences, biotechnology, food, and microprocessor design industries. Leading the firm's patent litigation practice in Washington are Judge Roderick McKelvie, a highly regarded advocate in IP matters; Anthony Herman, whose broad-ranging practice in IP litigation includes patent infringement, trade secret, and FDA litigation; and George Pappas, who has served as lead trial counsel in more than 80 patent cases for U.S. and foreign companies and is one of the top IP litigators in the nation.

Mr. Frankel is a graduate of Yale Law School (J.D., Book Review Editor, Yale Law Journal, Coker Teaching Fellow in Constitutional Law, 1991). He also received degrees from Cambridge University (M. Phil., History and Philosophy of Science, National Science Foundation Graduate Fellowship, 1988) and Harvard University (B.A., summa cum laude, 1986). Mr. Frankel clerked for then-Chief Judge Stephen Breyer of the United States Court of Appeals for the First Circuit, and for Judge Pierre N. Leval, then of the United States District Court for the Southern District of New York. After his clerkships, Mr. Frankel joined Howard Rice Nemerovski Canady Falk & Rabkin in San Francisco and became a litigation partner there in 2001.

04-06-2006

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