International Tobacco Partners, Ltd. v. United States Department of Agriculture

MEMORANDUM OPINION ON CROSS MOTIONS FOR SUMMARY JUDGMENT

ALAN S. TRUST, Bankruptcy Judge.

Benjamin Franklin once wrote that “in this world nothing can be said to be certain, except death and taxes.” 1 This case demonstrates that what constitutes a tax is not always certain.

Before the Court are cross motions for summary judgment (the “Motions”) filed by the Plaintiff/Debtor, International Tobacco Partners, Ltd. (the “Debtor”), and the Defendant, the United States Department of Agriculture (the “USDA”). Resolution of these Motions turns on the following three issues:

1. Whether quarterly…