United Parcel Service Inc. v. New York Cert Petition


UPS Cert Petition


New York Brief in Opposition

Questions presented:

1. The Contraband Cigarette Trafficking Act prohibits the knowing transportation of “a quantity” of more than 10,000 untaxed cigarettes in the “possession” of unauthorized persons. 18 U.S.C. § 2341(2). The first question presented is whether multiple shipments from different shippers may be aggregated to satisfy the 10,000-cigarette threshold.
2. The Prevent All Cigarette Trafficking Act of 2009 exempts UPS by name if its tobacco-delivery agreement with New York is “honored” nationwide. 15 U.S.C. § 376a(e)(3)(B)(ii)(I). The second question presented is whether substantial compliance is a prerequisite to this statutory exemption.

Second Circuit materials here:

CA2 Opinion

UPS Brief

New York Opening Brief

UPS Reply

New York Reply

DCT materials here.

Second Circuit Rules Against King Mountain Tobacco in Tax Case

Here is the opinion in State of New York v. Mountain Tobacco Co. d/b/a King Mountain Tobacco Company, Inc.

Briefs here.

Federal Court Approves Auctioning of HCI Smokes; Case Still Under Active Investigation

Here is the order in United States v. 2015 Dodge Ram 350 Truck (D. Neb.):

77 dct order

Prior post here.

Second Circuit Briefs in State of New York v. King Mountain Tobacco Inc.


King Mountain Opening Brief

NCAI Amicus Brief

New York Brief

US Amicus Biref

King Mountain Reply

Prior posts here.

United States Attorney Initiates Forfeiture of Nearly 45,000 Cartons of HCI Smokes and other property

Here is the pleading captioned United States v. 2015 Dodge Ram 350 Truck (D. Neb.):


Update — here is the amended complaint now captioned United States v. 2005 Freightliner M2106 Box Truck (D. Neb.):

amended complaint


Federal Magistrate Recommends Dismissal of CCTA and PACT Act Claims against Six Nations Grand River Enterprises

Here are the materials in State Of New York v. Grand River Enterprises Six Nations LTD (W.D. N.Y.):

79-3 Motion to Dismiss

81-1 Motion to Dismiss and Motion for Stay of Discovery

84 NY Opposition

88 Reply in Support of 79

89 Reply in Support of 81

92 DCT Order Granting Motion to Stay

97 Magistrate R&R Recommending Dismissal

New York Largely Prevails in Smokes Suit against King Mountain Tobacco

Here are the materials in State of New York v. King Mountain Tobacco Co. (E.D. N.Y.):

195-1 King Mountain Motion for Summary J

197-1 NY Cross Motion

201 NY Opposition

202 King Mtn Opposition

205 King Mtn Reply

206 NY Reply

214 DCT Order