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Attorney General of Canada v R.J. Reynolds Tobacco Holdings, Inc.

268 F.3d 103 (2001)

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Attorney General of Canada v R.J. Reynolds Tobacco Holdings, Inc.

United States Court of Appeals for the Second Circuit

268 F.3d 103 (2001)

Facts

The attorney general of Canada (the Attorney General) filed suit in United States federal court against R. J. Reynolds Tobacco Holdings, Inc. (R. J. Reynolds), claiming that R. J. Reynolds was part of a scheme to smuggle cigarettes into Canada to avoid Canadian taxes. The Attorney General alleged that this scheme violated the federal Racketeer Influenced and Corrupt Organizations Act (RICO), 18 U.S.C § 1961 et seq., and sought to recover as damages lost tax revenue as well as enforcement costs incurred in efforts to stop the smuggling. The district court dismissed the Attorney General’s complaint, holding that the claims were barred by the common-law revenue rule, which provides that one country generally will not enforce the tax claims of another country. The Attorney General appealed.

Rule of Law

Issue

Holding and Reasoning (Katzmann, J.)

Dissent (Calabresi, J.)

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