Opinion ID: 1818085
Heading Depth: 2
Heading Rank: 4

Heading: Breach of Contract Claims and Damages

Text: As discussed, before it trebled the damages and awarded attorney fees under LUTPA, the district court first found that ConAgra had breached the contract in bad faith per LSA  C.C. art.1997, and the circumstances also gave rise to nonpecuniary damages under LSA  C.C. art.1998. See supra footnotes 5 & 6 and accompanying text. On these breach of contract claims, the court awarded (a) $357,000.00 for losses associated with the breach, (b) $202,250.64 for losses from the differential cash outflows for federal, state, and self-employment taxes, what the court called the tax-bunching effect, and (c) $75,000.00 in general damages. Although ConAgra has challenged Miller's ability to pursue these claims (through its judicial estoppel defense and exceptions of no right of action and lack of subject matter jurisdiction), it has not asserted in this court that the district court's findings on the merits of these claims  including quantum resulting from these breaches  were incorrect. For this reason, we will not address further the merits of the quantum awards, and affirm the lower courts insofar as they awarded these damages.