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The legislative history of the USA Patriot Act does not show clear intent by Congress to abrogate a rule barring suits in the United States to enforce foreign tax judgments, the 2nd U.S. Circuit Court of Appeals ruled Wednesday. In a case brought by foreign nations charging major tobacco companies with smuggling or abetting the smuggling of cigarettes, the 2nd Circuit upheld the bulk of the rulings made by an Eastern District of New York judge.
January 15, 2004 at 12:00 AM
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The original version of this story was published on Law.Com
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