David Cassidy

Mr. Cassidy is a partner in Breazeale, Sachse and Wilson’s Baton Rouge office. His practice is focused primarily in the areas of state and local taxation and litigation. David has over 30 years of experience and has represented both taxpayers and tax collectors. The emphasis of his practice is tax controversies.

Professional Licenses

Admitted to the Bar: Louisiana, 1976

Membership, Honors, Professional Associations

  • Baton Rouge Bar Association
  • Louisiana Bar Association
  • American Bar Association, Past Chair of the ABA Committee on State and Local Taxation
  • Louisiana Law Institute Tax Committee Editorial Board of The Journal of Multistate Taxation and Incentives, published by Warren, Gorham & Lamont.

Education

  • Southern Methodist University, Master of Laws in Taxation, 1978
  • Paul M. Hebert Law School
  • Louisiana State University, J.D., 1975
  • Louisiana State University, B.S., 1972

Location

Office located in Baton Rouge, Louisiana

Areas of Concentration

Taxation, litigation, State and Local Taxes

CLE and Teaching

  • ABA Section of Taxation Mid-year Meeting 2009: "Removal of State and Local Tax Disputes to Federal Court"
  • Author: 2007 Louisiana chapter in the ABA Sales and Use Tax Deskbook;
  • Co-Author: 2007 Louisiana chapter in the ABA Property Tax Deskbook;
  • “Resale Certificate Requirements for Manufacturer” 5 Journal of Multistate Taxation 209 (Nov/Dec. 95);
  • “Unconstitutional Discrimination in State Tax Incentive Programs”, 9 Journal of Multistate Taxation and Incentives 4 (March/April 99).

Representative Matter

Supreme Court:

Palmer v. Louisiana Forestry Com’n, 97-0244 (La. 10/21/97), 701 So.2d 1300, (Severance Taxes); State v. Star consol. with State v. BP Exploration & Oil, Inc., 96-0716 (La. 1/14/97), 686 So.2d 823 (Sales and Use Taxes);

BP Oil Co. v. Plaquemines Parish Gov., on rehearing, 651 So.2d 1322 (La. 1994) (Sales and Use Taxes).

Appellate Courts:

Word of Life Christian Center v. West , 2004 WL 1077982 (Tax on Interstate Commerce); Shaw Group, Inc. v. Kennedy, 858 S.2d 667 (La. App. 1 Cir. 7/20/03) (Sales Tax on Software); Crawford v. American National Petroleum Co., 805 So.2d 371 (La. App. 1st Cir. 2001) (Income Tax); Shaw Group, Inc. v. Kennedy, Secretary, Dept. of Rev., 767 So.2d 937(La. App. 1st Cir. 09/22/2000) (Sales Tax); Louisiana Health Services and Indemnity Co. vs. Secretary Department of Revenue, 746 So.2d 285 (La. App. 1st Cir. 1999)(Sales Tax); Reynolds Metals Company v. Schofield, 733 So.2d 671 (La. App. 1 Cir. 1999) (Sales Taxes) New Orleans Affordable Housing Corp., Inc. v. Kahn, 744 So.2d 50 (La. App. 4 Cir. 1999) (Property Tax); State v. Star Enterprise, 95-2124 (La. App. 4 Cir. 8/7/96), 691 So.2d 1221 (Sales and Use Taxes); Slaughter v. Vista Chemical Co., 673 So.2d 698, (La. App. 1 Cir. 1996) (Franchise Taxes); Star Enterprise v. State Through Dept. of Revenue and Taxation, 676 So.2d 827 (La. App. 1 Cir., 1996) (Rule Issued by Department Declared Invalid); Tarver v. Bailey, 633 So.2d 347 (La. App. 1 Cir. 1993) (Inheritance Taxes); Red River Coors, Inc. v. McNamara, 577 So.2d 187 (La. App. 1 Cir., 1991) (Tax Statute Declared Unconstitutional); Consolidated Companies, Inc. v. State Dept. of Revenue and Taxation, 572 So.2d 169 (La. App. 1 Cir.1990) (Excise Taxes); Cajun Contractors, Inc. v. State, Dept. of Revenue and Taxation, 515 So.2d 625 (La. App. 1 Cir.1987) (Sales and Use Taxes); Matter of Succession of Farr, 492 So.2d 878 (La. App. 1 Cir. 1986) (Apportionment of Inheritance Taxes); In re Protest of Dow Chemical Co., 458 So.2d 955 (La. App. 1 Cir. 1984) (Confidentiality of Tax Returns); Poirier v. Collector of Revenue, 417 So.2d 410 (La. App. 1 Cir. 1982) (Prescription of Taxes).

Representative Clients:

Shell, Shaw, Cajun Constructors, Flintco, Inc., Union Tank Car Company, General Electric, Global Industries, Maxim Crane, Sasol, Total Petrochemicals, Pioneer, Georgia Gulf, Georgia Pacific, Chemtura, T-Mobile, FMOL Health System, Inc., Levi Strauss, Morgan Keegan and International Paper.