U.S. v. KING MOUNTAIN TOBACCO COMPANY, INC.

Nos. 14-36055, 16-35607.

899 F.3d 954 (2018)

UNITED STATES of America, Plaintiff-Appellee, v. KING MOUNTAIN TOBACCO COMPANY, INC., Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed August 13, 2018.


Attorney(s) appearing for the Case

Randolph H. Barnhouse (argued) and Justin J. Solimon , Johnson Barnhouse & Keegan LLP, Los Ranchos de Alburquerque, New Mexico; Timothy J. Carlson , Carlson Boyd PLLC, Yakima, Washington; for Defendant-Appellant.

Patrick J. Urda (argued), Teresa E. McLaughlin , and Gilbert S. Rothenberg , Attorneys; David A. Hubbert , Acting Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C.; for Plaintiff-Appellee.

Before: Ferdinand F. Fernandez, M. Margaret McKeown, and Julio M. Fuentes, Circuit Judges.


OPINION

In this case of first impression, we consider whether King Mountain Tobacco Company, Inc. ("King Mountain"), a tribal manufacturer of tobacco products located on land held in trust by the United States, is subject to the federal excise tax on manufactured tobacco products. The district court awarded the...

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