Taxation – Federal Excise – Administrative – FETRA – Large Cigars – First Impression – Bankruptcy

Taxation – Federal Excise – Administrative – FETRA – Large Cigars – First Impression – Bankruptcy (access required)

United States v. Tourtellot Where the bankruptcy debtor included its costs under the Fair and Equitable Tobacco Reform Act of 2004 (FETRA) in the price it charged consumers for its cigars, the FETRA assessment must be included in the price of the cigars for purposes of determining the excise tax on the cigars.

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