United States Eleventh Circuit

The common law "revenue rule", preventing courts of one sovereign from enforcing or adjudicating tax claims from another sovereign, requires abstention from foreign Republics' RICO claims against tobacco companies, alleging schemes to avoid the Republics' tax laws.

Appellate Information

• Decided 08/14/2003
• Published 08/14/2003

Judges

• DUBINA, Circuit Judge:, Before EDMONDSON, Chief Judge, DUBINA, Circuit Judge, and HODGES , District Judge.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Joel S. Perwin,Podhurst, Orseck, Josefsberg, Eaton, Meadows, Miami, FL, for Plaintiffs-Appellants.


• For Appellees:
  
• Kenneth J. Parsigian, David R. Zipps, Goodwin Proctor, LLP, Boston, MA, Douglas Joseph Chumbley, Carlton Fields, Kelly Anne Luther, Clarke & Silvergate, P.A., Julie Feigeles, Adorno & Yoss, P.A., Stephen N. Zack, Martin L. Steinberg, Ana M. Morales, Miami, FL, Jonathan C. Bunge, David M. Bernick, Christopher M.R. Turner, Kirkland & Ellis, Chicago, IL, Timothy J. Finn, Washington, DC, William T. Plesec, Jones, Day, Reavis & Pogue, Cleveland, OH, Charles S. Sullivan, Sullivan & Heard, LLP, New York City, for Defendants-Appellees.