Legal Opinion
Hemi Group, LLC v. City of New York
Supreme Court of the United States
Decided January 25, 2010No. 08-969PublishedCited by 547 opinions
1Opinion of the CourtChief Justice Roberts
The city of New York (City) taxes the possession of cigarettes. Hemi Group, based in New Mexico, sells cigarettes online to residents of the City. Neither state nor city law requires Hemi to charge, collect, or remit the tax, and the purchasers seldom pay it on their own. Federal law, however, requires out-of-state vendors such as Hemi to submit customer information to the States into which they ship the cigarettes.
Against that backdrop, the City filed this lawsuit under the Racketeer Influenced and Corrupt Organizations Act (RICO), alleging that Hemi failed to file the required customer…
2Cases cited9 opinions
- Sedima, S. P. R. L. v. Imrex Co.Supreme Court of the United States · 1985
- Associated General Contractors of California, Inc. v. California State Council of CarpentersSupreme Court of the United States · 1983
- Leatherman v. Tarrant County Narcotics Intelligence and Coordination UnitSupreme Court of the United States · 1993
- Holmes v. Securities Investor Protection CorporationSupreme Court of the United States · 1992
- Bridge v. Phoenix Bond & Indemnity Co.Supreme Court of the United States · 2008
4 more not listed; retrieve them via the Exa API.
3Cited by547 opinions
- Lexmark Int'l, Inc. v. Static Control Components, Inc.Supreme Court of the United States · 2014
- Swanson v. Citibank, N.A.Court of Appeals for the Seventh Circuit · 2010
- Staub v. Proctor HospitalSupreme Court of the United States · 2011
- Bizzie Walters v. Todd McMahenCourt of Appeals for the Fourth Circuit · 2012
- Cruz v. FXDirectDealer, LLCCourt of Appeals for the Second Circuit · 2013
542 more not listed; retrieve them via the Exa API.