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A legal doctrine with a claim to legitimacy that's disputed by some scholars has been used to deprive foreign governments of a U.S. legal forum to recover taxes lost to cigarette smuggling. Foreign governments have been suing tobacco companies in U.S. courts to recover hundreds of millions of dollars in tax revenues. The companies, they say, are complicit in a huge illegal international trade in cigarettes. Almost without exception, those suits have been thrown out under the common law revenue rule.
October 16, 2003 at 12:00 AM
1 minute read
The original version of this story was published on Law.Com
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