NEW YORK v. MOUNTAIN TOBACCO CO.

Nos. 17-3198(L), 17-3222(XAP) August Term 2018.

942 F.3d 536 (2019)

State of NEW YORK, Plaintiff-Appellee-Cross-Appellant, v. MOUNTAIN TOBACCO COMPANY, dba King Mountain Tobacco Company Inc., Defendant-Appellant-Cross-Appellee, Mountain Tobacco Distributing Company Inc., Delbert Wheeler, Sr., Defendants.

United States Court of Appeals, Second Circuit.

Decided: November 7, 2019.


Attorney(s) appearing for the Case

NELSON BOXER , Petrillo Klein & Boxer LLP, New York, NY ( Philip Pilmar , Petrillo Klein & Boxer LLP, New York, NY; Randolph H. Barnhouse , Barnhouse Keegan Solimon & West LLP, Los Ranchos de Albuquerque, NM, on the brief), for Defendant-Appellant-Cross-Appellee Mountain Tobacco Company.

JUDITH VALE ( Andrew D. Bing , Steven C. Wu , Eric Del Pozo , on the brief), for Letitia James , Attorney General for the State of New York, New York, NY, for Plaintiff-Appellee-Cross-Appellant State of New York.

COURTNEY DIXON ( Hashim M. Mooppan , Mark B. Stern , William E. Havemann , Charles R. Gross , Jeffrey A. Cohen , on the brief), United States Department of Justice, Washington, DC, for Amicus Curiae United States of America in support of New York State.

JOHN M. PEEBLES ( Steven J. Bloxham , Tim Hennessy , Peter D. Lepsch , on the brief), Fredericks Peebles & Morgan LLP, Sacramento, CA, for Amicus Curiae National Congress of American Indians in support of King Mountain Tobacco Company Inc. (on submission).

Before: KEARSE, JACOBS, SACK, Circuit Judges.


Mountain Tobacco Company ("King Mountain") ships unstamped (and therefore untaxed) cigarettes from the Yakama Indian Reservation in Washington State to certain Indian reservations in the State of New York. The State, which thereby loses tax revenue, brought this action to enjoin King Mountain from making such shipments...

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