The Second Circuit Ruled 10/12/01 that Canada may not use the Racketeer Influenced and Corrupt Organizations Act (RICO) to sue American tobacco manufacturers for taxes they alleged were not paid for cigarettes imported into Canada. The Court found that, under long-established common law "revenue rule," the courts of one country will not enforce the tax judgments or claims of another. Furthermore, since Congress did not intend to abrogate the revenue rule when it passed RICO, the court found that Canada had no right to sue under RICO to enforce their tax laws.The NAM had argued in an amicus brief in this case that the revenue rule required the Court to limit foreign governments' use of United States courts for tax collections, which, if unrestricted, would be harmful to American business interests. Click here to see the opinion.