Enoch Kever appellate team continues constitutional challenge to a tax targeting small competitors (Updated)

Combs v. Texas Small Tobacco Coal., 440 S.W.3d 304 (Tex. App.—Austin 2014), review granted (Oct. 9, 2015). To review the briefing filed by the Enoch Kever team, please click here. To view the opinion from the Austin Court of Appeals, please click here.

The Texas Supreme Court granted the State’s petition and has submitted the case. Member Craig Enoch argued on behalf of the Texas Small Tobacco Coalition. To review the briefing filed by the Enoch Kever team, please click here. To view Craig’s argument before the Supreme Court of Texas, please click here.

During the 2013 legislative session, the Texas Legislature imposed a tax only targeted on small, independent tobacco company competitors while declining to impose the same tax on big tobacco companies that had previously entered into settlements with Texas because of antitrust violations and other illegal behaviors. The tax was imposed in part to ameliorate the impact on big tobacco companies of the financial penalties under their settlement with Texas. The Enoch Kever team, comprised of Craig Enoch, Melissa Lorber, Amy Saberian and Shelby O’Brien, representing the Texas Small Tobacco Coalition, successfully took the legislation to court in Cause No. D-1-GN-13-002414, Texas Small Tobacco Coalition and Global Tobacco, Inc. v. Susan Combs, Comptroller of Public Accounts, and Greg Abbott, Attorney General, where the tax was declared void. And they upheld the judgment in the 3rd Court of Appeals.