United States of America v. King Mountain Tobacco Company Inc

Filing 62

ORDER Granting 48 United States' Motion for Summary Judgment. Signed by Chief Judge Rosanna Malouf Peterson. (PL, Case Administrator)

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UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF WASHINGTON

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UNITED STATES OF AMERICA,
NO: CV-12-3089-RMP
Plaintiff/Counter Defendant,

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ORDER GRANTING UNITED
STATES’ MOTION FOR SUMMARY
JUDGMENT

v.
KING MOUNTAIN TOBACCO CO.,
INC.,

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Defendant.
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BEFORE THE COURT is a motion for summary judgment filed by

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Defendant the United States, ECF No. 48. The United States filed a similar motion

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for summary judgment in the companion case before this Court, King Mountain

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Tobacco Co. v. Alcohol and Tobacco Tax and Trade Bureau, Case No. 11-3038, at

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ECF No. 134. The Court heard oral argument on the motions in both cases. John

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Adams Moore, Jr., and Randolph Barnhouse represented the Plaintiff, the

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Confederated Tribes and Bands of the Yakama Indian Nation. W. Carl Hankla,

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Trial Attorney for the Tax Division of the United States Department of Justice,

ORDER GRANTING UNITED STATES’ MOTION FOR SUMMARY
JUDGMENT ~ 1

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represented the United States. The Court has reviewed the briefing and all

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supporting documents presented in this case and in Case No. 11-3038 and is fully

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informed.

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The issues presented in the United States’ motion for summary judgment in

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this case are essentially identical to the issues presented in the United States’

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motion for summary judgment in Case No. 11-3038. The Court has entered an

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order granting the United States’ motion for summary judgment in Case No. 11-

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3038. Case No. 11-3038 at ECF No. 149. The Court incorporates by reference its

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Order Granting Summary Judgment for an explanation of its ruling on the United

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States’ motion for summary judgment in the instant case.
The only relevant distinction between the two cases is that in the instant

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case, the United States initially had asserted that it was entitled to a judgment of

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$60,553,309.67, as of July 31, 2013, for delinquent federal tobacco excise taxes

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owed by King Mountain. ECF No. 48. However, the Court granted a stay of

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consideration on the issue of the specific amount of tax owed until after discovery

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has been completed. ECF No. 53. The United States has amended its prayer for

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relief for an order determining that King Mountain “is liable for the taxes at issue

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in an amount to be determined.” ECF No. 56, at 2.

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ORDER GRANTING UNITED STATES’ MOTION FOR SUMMARY
JUDGMENT ~ 2

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The Court finds that King Mountain is liable for federal tobacco excise taxes

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pursuant to the Court’s ruling in ECF No. 149 in Case No. 11-3038. The amount

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of the owed excises taxes will be determined at a future date.

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According, IT IS HEREBY ORDERED that the United States’ Motion for
Summary Judgment, ECF No. 48, is hereby GRANTED.

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The District Court Clerk is directed to enter this Order and to provide copies

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to counsel. Judgment shall be entered at a later date, and this case remains open.

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DATED this 24th day of January 2014.

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s/ Rosanna Malouf Peterson
ROSANNA MALOUF PETERSON
Chief United States District Court Judge

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ORDER GRANTING UNITED STATES’ MOTION FOR SUMMARY
JUDGMENT ~ 3