United States v. Morrison
2012 U.S. App. LEXIS 14546
2d Cir.2012Background
- Morrison was convicted of one count of RICO conspiracy and one count of being a felon in possession of a firearm; the district court vacated the RICO conspiracy conviction.
- The district court vacated based on vagueness in New York Tax Law § 471 after Golden Feather II certified questions to the New York Court of Appeals.
- New York’s forbearance policy delayed enforcement of § 471-e, and Cayuga I held § 471-e not presently in effect, complicating § 471’s applicability.
- Golden Feather II held that § 471 likely allowed on-reservation cigarette taxation, prompting Morrison to renew challenges to the conspiracy conviction.
- The government appealed; Morrison cross-appealed, seeking vacatur of convictions and related relief.
- The court ultimately reinstated Morrison’s RICO conspiracy conviction and affirmed the firearm conviction, remanding for sentencing on the conspiracy count.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether vacatur was proper under vagueness after Golden Feather II | Morrison argues § 471 is vague given certification. | Government contends certification does not render § 471 vague. | District court's vacatur reversed; § 471 not unconstitutionally vague. |
| Whether CCTA applies despite New York forbearance policy | Forbearance policy negates 'requires' under CCTA. | Forbearance does not alter statutory requirement; CCTA backstops state law enforcement. | CCTA remains applicable to Morrison's conduct. |
| Whether forbearance affects the meaning of 'requires' in § 2341(2) | New York forbearance defeats the 'requires' element. | Plain meaning of 'requires' governs, not enforcement posture. | Court construed 'requires' in light of state law, not forbearance; convicted upheld. |
Key Cases Cited
- City of New York v. Golden Feather Smoke Shop, Inc., 597 F.3d 115 (2d Cir. 2010) (certified NY tax questions; vacatur not required for vagueness)
- Cayuga Indian Nation v. Gould, 14 N.Y.3d 614 (N.Y. 2010) (471 generally imposes sales tax; 471-e not in effect; implications for §471)
- Milhelm Attea & Bros., Inc., 512 U.S. 61 (U.S. 1994) (Supreme Court on taxing on-reservation sales; precedent for state power)
- Washington v. Confederated Tribes of Colville Indian Reservation, 447 U.S. 134 (U.S. 1980) (state power to tax on-reservation sales to non-Indians)
- United States v. Rybicki, 354 F.3d 124 (2d Cir. 2003) (en banc; vagueness principles in circuit law context)