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REPUBLIC OF HONDURAS v. PHILIP MORRIS COMPANIES

Nos. 02-11727, 02-11728, 02-11733, 02-11734, 02-11735, 02-11736.

341 F.3d 1253 (2003)

REPUBLIC OF HONDURAS, Plaintiff-Appellant, v. PHILIP MORRIS COMPANIES, INC., Philip Morris USA, Inc., f.k.a. Phillip Morris Incorporated, et al., Defendants-Appellees. Republic of Ecuador, Plaintiff-Appellant, v. Philip Morris International Incorporated, Philip Morris Companies Inc., et al., Defendants-Appellees. Republic of Belize, Plaintiff-Appellant, v. Philip Morris International, Inc., Philip Morris Companies Inc., et al., Defendants-Appellees. Republic of Honduras, Plaintiff-Appellant, v. Philip Morris International, Inc., Philip Morris Companies Inc., et al., Defendants-Appellees. Republic of Ecuador, Plaintiff-Appellant, v. Philip Morris Companies, Inc., Philip Morris USA Inc., f.k.a. Philip Morris Incorporated, et al., Defendants-Appellees. The Republic of Belize, Plaintiff-Appellant, v. Philip Morris Companies, Inc., Philip Morris USA Inc., f.k.a. Philip Morris Incorporated, et al., Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

DECIDED: August 14, 2003.

Attorney(s) appearing for the Case

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

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.

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

DUBINA, Circuit Judge:

In this appeal, we address the issue of whether the revenue rule prevents a foreign sovereign from bringing suit in federal court for violations of the Racketeer Influenced and Corrupt Organizations Act, 18 U.S.C. §§ 1961-1968 ("RICO") involving schemes to avoid the sovereign's tax laws. This case is the consolidation of six separate appeals. The Republics of Belize, Honduras and Ecuador ("The Republics") brought claims against the...

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