La Soufrière (volcano) La Soufrière (volcano) La Soufrière (Vincentian Creole: "Soufray") ("The Sulfurer") or Soufrière Saint Vincent is an active volcano on the island of Saint Vincent in the Windward Islands of the Caribbean. Many volcanoes in the Caribbean are (French: "sulphur outlet"). These include Soufrière Hills on Montserrat and La Grande Soufrière on Guadeloupe, the subject of Werner Herzog's 1977 film "La Soufrière". At , La Soufrière is the highest peak on Saint Vincent as well as the highest point in the island country of Saint Vincent and the Grenadines. Soufrière is a stratovolcano with a crater lake and is the island's
Long-Term Capital Holdings v. United States Long-Term Capital Holdings v. United States Long Term Capital Holdings v. United States, 330 F. Supp. 2d 122 (D. Conn. 2004), was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter it's short-term trading gains from 1997. The case was an appeal of an Internal Revenue Service denial of the plaintiffs' claim of $106,058,228 in capital losses during the 1997 tax year and associated penalties.