Philip Morris USA Inc. v. Vilsack

MEMORANDUM OPINION

(Cross Motions for Summary Judgment)

HENRY E. HUDSON, District Judge.

Distilled to its essence, this lawsuit challenges the methodology used by the Unit*515ed States Department of Agriculture (“USDA”) in determining assessments levied against the manufacturers and importers of tobacco products under the Fair and Equitable Tobacco Reform Act of 2004 (“FETRA”), 7 U.S.C. §§ 518-519(a). More sharply focused, the controversy centers on whether the USDA should use the current federal excise tax rates, or the rates that were in effect when FETRA was enacted, to allocate the share of…