U.S. Appellate Court Affirms Denial of Use by Foreign Revenue Authorities of RICO Suite to Collect Cigarette Taxes

On October 12, 2001, the U.S. Court of Appeals for the Second Circuit in a 2 to 1 decision dealt another blow to efforts by foregin revenue authorities to utilize suites under the Racketeer Influenced and Corrupt Organizations Act, to collect tax revenue with respect to alleged smuggling of cigaretts across the U.S. Canadian border.