43 Cited authorities

Anderson v. Liberty Lobby, Inc.
477 U.S. 242 (1986) Cited 236,991 times 38 Legal Analyses
Holding that summary judgment is not appropriate if "the dispute about a material fact is ‘genuine,’ that is, if the evidence is such that a reasonable jury could return a verdict for the nonmoving party"
Celotex Corp. v. Catrett
477 U.S. 317 (1986) Cited 216,978 times 40 Legal Analyses
Holding that a movant's summary judgment motion should be granted "against a [nonmovant] who fails to make a showing sufficient to establish the existence of an element essential to that party's case, and on which that party will bear the burden of proof at trial"
Chevron U.S.A. v. Natural Res. Def. Council
467 U.S. 837 (1984) Cited 16,037 times 505 Legal Analyses
Holding that courts "must give effect to the unambiguously expressed intent of Congress"
United States v. Mead Corp.
533 U.S. 218 (2001) Cited 2,599 times 30 Legal Analyses
Holding that a Customs classification ruling "has no claim to judicial deference under Chevron " but can "claim respect according to its persuasiveness"
Bragdon v. Abbott
524 U.S. 624 (1998) Cited 1,645 times 5 Legal Analyses
Holding that DOJ's administrative guidance on ADA compliance is entitled to deference
Oklahoma Tax Comm'n v. Potawatomi Tribe
498 U.S. 505 (1991) Cited 629 times 10 Legal Analyses
Holding that states have a right to collect taxes on certain cigarette sales on an Indian reservation, but the tribe is immune from suit seeking to enforce that right
Skidmore v. Swift Co.
323 U.S. 134 (1944) Cited 3,751 times 66 Legal Analyses
Holding that "the rulings, interpretations and opinions of the Administrator" of the statute in question, "while not controlling upon the courts by reason of their authority," were nonetheless available for guidance to the extent they had the "power to persuade"
Nevada v. Hicks
533 U.S. 353 (2001) Cited 401 times 1 Legal Analyses
Holding that a tribal court lacked jurisdiction over claims asserted against state officials who executed a search warrant on tribal land to search for evidence of an off-reservation crime
Washington v. Confederated Tribes
447 U.S. 134 (1980) Cited 512 times 2 Legal Analyses
Holding that tribal sovereignty is "dependent on, and subordinate to" the Federal Government
Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation
425 U.S. 463 (1976) Cited 506 times 1 Legal Analyses
Holding that the Indian tribes exception extends to claims challenging state tax laws
Rule 56 - Summary Judgment
Fed. R. Civ. P. 56 Cited 329,861 times 158 Legal Analyses
Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit
Section 1151 - Indian country defined
18 U.S.C. § 1151 Cited 1,154 times 8 Legal Analyses
Defining "Indian country" even more broadly
Section 2342 - Unlawful acts
18 U.S.C. § 2342 Cited 169 times 2 Legal Analyses
Record-keeping requirements for any single transaction of over 10,000 cigarettes
Section 2341 - Definitions
18 U.S.C. § 2341 Cited 154 times
Requiring "contraband cigarettes" to also be in the possession of non-exempt persons
Section 2346 - Enforcement and regulations
18 U.S.C. § 2346 Cited 28 times
Permitting civil actions to enforce the CCTA to be brought by " State, through its attorney general, a local government, through its chief law enforcement officer (or a designee thereof), or any person who holds a permit under chapter 52 of the Internal Revenue Code of 1986 . . ."
Section 2344 - Penalties
18 U.S.C. § 2344 Cited 28 times
(a) Whoever knowingly violates section 2342(a) of this title shall be fined under this title or imprisoned not more than five years, or both. (b) Whoever knowingly violates any rule or regulation promulgated under section 2343(a) or 2346 of this title or violates section 2342(b) of this title shall be fined under this title or imprisoned not more than three years, or both. (c) Any contraband cigarettes or contraband smokeless tobacco involved in any violation of the provisions of this chapter shall
Section 2343 - Recordkeeping, reporting, and inspection
18 U.S.C. § 2343 Cited 15 times
(a) Any person who ships, sells, or distributes any quantity of cigarettes in excess of 10,000, or any quantity of smokeless tobacco in excess of 500 single-unit consumer-sized cans or packages, in a single transaction shall maintain such information about the shipment, receipt, sale, and distribution of cigarettes as the Attorney General may prescribe by rule or regulation. The Attorney General may require such person to keep such information as the Attorney General considers appropriate for purposes
Section 646.143 - Meaning of terms
27 C.F.R. § 646.143 Cited 3 times
When used in this part, terms are defined as follows in this section. Words in the plural shall include the singular, and vice versa. Words indicating the masculine gender shall include the feminine. The terms "includes" and "including" do not exclude other things not named which are in the same general class or are otherwise within the scope of the term defined. Appropriate ATF officer. An officer or employee of the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) authorized to perform
Section 646.146 - General requirements
27 C.F.R. § 646.146 Cited 1 times
Each distributor of cigarettes shall keep copies of invoices, bills of lading, or other suitable commercial records relating to each disposition of more than 60,000 cigarettes. Dividing a single agreement for the disposition of more than 60,000 cigarettes into the delivery of smaller components of 60,000 cigarettes or less does not exempt the distributor from the recordkeeping requirements of this part. The distributor shall include the information prescribed in §646.147 in his commercial records
Section 646.147 - Required information
27 C.F.R. § 646.147 Cited 1 times
(a)Distributors who are exempted persons. Each distributor who is an exempted person as defined in §646.143 shall show the following information in his commercial records. (1) For each disposition of more than 60,000 cigarettes to an exempted person; or for each disposition of more than 60,000 cigarettes to a person who is not an exempted person and which is delivered by the distributor to the recipient's place of business, the distributor shall show on dated records- (i) The full name of the purchaser
Section 646.150 - Retention of records
27 C.F.R. § 646.150
(a)General. Each distributor of cigarettes shall retain the records required by §§646.146 and 646.147 for three years following the close of the year in which the records are made. The distributor shall keep the required records on his business premises. (b)Shorter retention periods. The appropriate ATF officer may, pursuant to an application submitted by a distributor, approve a shorter retention period where- (1) The distributor requesting the shorter retention period is an agent of a tobacco products

Ho-Chunk, Inc. et al v. Lynch et al

43 Cited authorities

Holding that summary judgment is not appropriate if "the dispute about a material fact is ‘genuine,’ that is, if the evidence is such that a reasonable jury could return a verdict for the nonmoving party"

Holding that a movant's summary judgment motion should be granted "against a [nonmovant] who fails to make a showing sufficient to establish the existence of an element essential to that party's case, and on which that party will bear the burden of proof at trial"

Holding that courts "must give effect to the unambiguously expressed intent of Congress"

Holding that a Customs classification ruling "has no claim to judicial deference under Chevron " but can "claim respect according to its persuasiveness"

Holding that DOJ's administrative guidance on ADA compliance is entitled to deference

Holding that states have a right to collect taxes on certain cigarette sales on an Indian reservation, but the tribe is immune from suit seeking to enforce that right

Holding that "the rulings, interpretations and opinions of the Administrator" of the statute in question, "while not controlling upon the courts by reason of their authority," were nonetheless available for guidance to the extent they had the "power to persuade"

Holding that a tribal court lacked jurisdiction over claims asserted against state officials who executed a search warrant on tribal land to search for evidence of an off-reservation crime

Holding that tribal sovereignty is "dependent on, and subordinate to" the Federal Government

Holding that the Indian tribes exception extends to claims challenging state tax laws

Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit

Defining "Indian country" even more broadly

Record-keeping requirements for any single transaction of over 10,000 cigarettes

Requiring "contraband cigarettes" to also be in the possession of non-exempt persons

Permitting civil actions to enforce the CCTA to be brought by " State, through its attorney general, a local government, through its chief law enforcement officer (or a designee thereof), or any person who holds a permit under chapter 52 of the Internal Revenue Code of 1986 . . ."