City of New York v. Golden Feather Smoke Shop

Opinion in United States v. Morrison

July 16, 2012Kate Fort

We posted about the lower court decision here.

Of the many arguments that the parties have raised, only two warrant extended 11 discussion. The first is the government’s contention that the district court erred in vacating Morrison’s conspiracy conviction on the ground of vagueness. The second is Morrison’s claim that the CCTA was inapplicable to him given New York’s “forbearance policy,” under which the State refrained from collecting taxes on cigarette sales transacted on Native American reservations. According to Morrison, this forbearance policy barred his conviction under the CCTA because that statute provides that, in order for a federal prosecution to lie, the state in which the allegedly contraband cigarettes are found must “require” tax stamps to be placed on cigarettes. We reverse the district court’s order vacating Morrison’s RICO conspiracy conviction and reject all of Morrison’s challenges to his convictions.

Opinion

Appellant/Government’s Brief
Defendant/Appellee Brief
Government’s Response & Reply Brief
Appellee Reply Brief

Golden Feather Smokeshop Defendants Held in Civil Contempt

June 30, 2010Matthew L.M. Fletcher2 Comments

Here is the order: Order on Civil Contempt

One Federal Criminal Count Dismissed Against Indian Smokeshop Supplier…

April 20, 2010Matthew L.M. Fletcher1 Comment

As a result of the Second Circuit’s recent Golden Feather decision.

Here are the materials in United States v. Morrison (previous post here):

Motion for Reconsideration

DCT Order Dismissing Count Two

An excerpt:

Based on the Second Circuit’s March 4, 2010 decision in City of New York v. Golden Feather Smoke Shop, Inc., 597 F.3d 115 (2d Cir. 2010), I have reconsidered, and changed my earlier determinations that defendant’s motions to dismiss Count Two on substantive due process grounds lacked merit. As a result, the conviction under Count Two is vacated, and the Count is dismissed.

Second Circuit Certifies Questions of Indian Taxation to N.Y. Court of Appeals

March 6, 2010Matthew L.M. Fletcher1 Comment

Here is the opinion in City of New York v. Golden Feather Smokeshop: City of New York v Golden Feather

Here are the questions certified:

(1) Does N.Y. Tax Law § 471-e, either by itself or in combination with the provisions of § 471, impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation’s nation or tribe?

(2) If the answer to Question 1 is “no,” does N.Y. Tax Law § 471 alone impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation’s nation or tribe?