United States v. Philip Morris Inc.

MEMORANDUM OPINION

KESSLER, District Judge.

This matter is now before the Court on the United States’ Motion for Partial Summary Judgment on Defendants’ 1 Equitable Defenses of Waiver, Equitable Estoppel, Laches, Unclean Hands, and In Part Delicto (“Motion”). The Government argues that each of these affirmative defenses is insufficient as a matter of law and must be dismissed. 2

The essence of the Government’s argument is that the equitable defenses of waiver, equitable estoppel, laches, unclean hands and in pari delicto may not be asserted against the United States when, as here, “it is acting…