Hemi Group, LLC v. City of New York, New York — Breyer, J., Dissenting

Summary

Justice Breyer dissents, arguing Hemi’s failure to report customer data under the Jenkins Act proximately caused New York City’s loss of tax revenue under RICO. He contends the harm was foreseeable, intended, and within the scope of the Jenkins Act’s protections, unlike precedents like Holmes and Anza. Justice Ginsburg, concurring in part and in the judgment, argues RICO cannot be used to circumvent Commerce Clause limitations on tax collection authority.