United States Second Circuit

The Racketeer Influenced and Corrupt Organizations Act, 18 USC 1961 et seq., does not provide an exception to the revenue rule, which holds that the courts of one sovereign will not enforce the tax judgments or claims of another sovereign.

Appellate Information

• Argued 05/30/2001
• Decided 10/12/2001
• Published 10/12/2001

Judges

• KATZMANN, Circuit Judge:, Before: CALABRESI and KATZMANN, Circuit Judges, and KAPLAN, District Judge.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Philip S. Beck (Fred H. Bartlit, Jr., Jason L. Peltz, Lester C. Houtz, Christopher D. Landgraff, Karma M. Giulianelli, on the brief), Bartlit Beck Herman Palenchar & Scott, Chicago, IL;  G. Robert Blakey, Notre Dame, IN;  Robert A. Barrer, Hiscock & Barclay, LLP, Syracuse, NY, on behalf of Plaintiff-Appellant The Attorney General of Canada., John J. Halloran, Jr. (Frank H. Granito, III, Frank H. Granito, Jr., Kenneth P. Nolan, on the brief), Speiser Krause Nolan & Granito, New York, NY;  Kevin A. Malone & Carlos A. Acevedo, Krupnick Campbell Malone Roselli Buser Slama Hancock McNelis Liberman & McKee, Fort Lauderdale, FL;  Andrew B. Sacks, Stuart H. Smith, John K. Weston, Sacks and Smith, L.L.C., New Orleans, LA, on behalf of Amicus Curiae The European Community., Jan Amundson, National Association of Manufacturers, Washington, DC, Robin S. Conrad, National Chamber Litigation Center, Inc., Washington, DC, Theodore B. Olson (Thomas G. Hungar, Jeffrey A. Wadsworth, on the brief), Gibson, Dunn & Crutcher LLP, Washington, DC, on behalf of Amici Curiae The National Association of Manufacturers and The United States Chamber of Commerce.


• For Appellees:
  
• Jeffrey S. Sutton, Jones, Day, Reavis & Pogue, Columbus, OH;  Timothy J. Finn, Christopher F. Dugan, Jones, Day, Reavis & Pogue, Washington, DC;  Alan S. Burstein, Scolaro, Shulman, Cohen, Lawler & Burstein, P.C., Syracuse, NY, on behalf of Defendants-Appellees R.J. Reynolds Tobacco Holdings, Inc. and R.J. Reynolds Tobacco Co., William C. Hendricks, III, King & Spalding, Washington, DC;  Richard A. Schneider, King & Spalding, Atlanta, GA;  Patricia A. Griffin& Danielle Sallah, King & Spalding, New York, NY, on behalf of Defendant-Appellee The Canadian Tobacco Manufacturers Council., C. Stephen Heard, Jr. (Charles Sullivan, Kerry S. Sullivan, Edmund M. O'Toole, on the brief), Sullivan & Heard LLP, New York, NY, on behalf of Defendants-Appellees R.J. Reynolds Tobacco International, Inc., R.J. Reynolds Tobacco Company, PR, RJR-MacDonald, Inc., and Northern Brands International, Inc.