United States v. King Mountain Tobacco Co., No. 14-36055 (9th Cir. 2018)
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The Ninth Circuit affirmed the district court's judgment for the United States in an action seeking to collect delinquent federal excise taxes and penalties for the manufacture of tobacco products under 26 U.S.C. 5701. Determining that it had jurisdiction over the appeal, the panel held that the amended judgment sufficiently specified both the amount of money due to the plaintiff and a formula for computing that amount of money.
The panel also held that a tobacco manufacturer located on trust land was subject to a federal excise tax applicable to all tobacco products manufactured in the United States under 26 U.S.C. 5702. In this case, King Mountain manufactures and grows tobacco products on lands held in trust by the United States, within the boundaries of the Yakama Nation. Finally, the panel rejected King Mountain's claim of exemption based on either the General Allotment Act of 1887 or the Treaty with the Yakamas of 1855.
Court Description: Tax The panel affirmed the district court’s judgment in favor of the United States in an action to collect delinquent federal excise taxes and penalties for the manufacture of tobacco products under 26 U.S.C. § 5701; and amended judgment determining the amount of those taxes. The panel first held that it had jurisdiction over the appeal of the amended judgment as a final judgment under 28 U.S.C. § 1291, because the amended judgment sufficiently specified both the amount of money due the plaintiff and a formula for computing that amount of money. The panel next held that a tobacco manufacturer located on trust land is subject to a federal excise tax applicable to all tobacco products manufactured in the United States under 26 U.S.C. § 5702. King Mountain Tobacco Company manufactures tobacco products and grows some of its own tobacco, on lands held in trust by the United States, within the boundaries of the Yakama Nation. The panel was unpersuaded by King Mountain’s claim of exemption based on either the General Allotment Act of 1887 or the Treaty with the Yakamas of 1855.
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