Peel the shrimp, reserving the shells. Reserve the shrimp. In a large stock pot, over medium high, heat the oil. Add the shrimp shells. Season with salt and pepper. Sauté for 4 minutes. Add the mirepoix. Season with salt and pepper. Sauté for 4 to 6 minutes, or until tender.
Carefully add the brandy. After the brandy has cooked off, stir in the tomato paste. Cook for 2 minutes. Add the garlic, bay leaves, tarragon, thyme, and peppercorns. Stir in the water. Bring the liquid to a boil. Reduce the heat to medium and simmer for 45 minutes.
In a stock pot over medium heat. Add the butter and flour to make a roux and cook for 3 minutes. Add the onion and cook for 3 minutes, until soft. Season with salt and pepper. Add the corn and sauté for 3 more minutes. Whisk in the strained liquid and bring up to a boil.
Reduce the heat and simmer for 20 minutes. Season the shrimp salt and pepper. Add to the liquid and cook for 8 minutes. Whisk in the cream. To serve, ladle the soup into each bowl.
Garnish with tarragon and a splash of brandy.
Yield: 8 to 10 servings