Contingencies (Tables)

3 Months Ended

Mar. 31, 2012

Contingencies [Abstract]

Cases Pending by State

The following table lists the number of individual cases, by state, that are pending against Liggett or its affiliates as of March 31, 2012:

State	Number of Cases
Florida	16
New York	8
Louisiana	4
Maryland	4
West Virginia	2
Missouri	1
Ohio	1

Schedule of judgments entered

As of March 31, 2012 the following Engle progeny cases have resulted in judgments against Liggett:

Date	Case Name	County	Net Compensatory Damages	Punitive Damages	Status
June 2002	Lukacs v. R.J. Reynolds	Miami-Dade	$12,418	None	Affirmed on appeal by the Third District Court of Appeal. Judgment has been satisfied and the case is concluded.
August 2009	Campbell v. R.J. Reynolds	Escambia	$156	None	Affirmed on appeal by the First District Court of Appeal. Defendants filed a motion with the District Court of Appeal for certification to the Florida Supreme Court, which was denied on May 13, 2011. Defendants sought review by the US Supreme Court, which was denied on March 26, 2012. Judgment has been satisfied and, except for issues regarding calculation of interest and the amount of appellate attorneys' fees, the case is concluded.
March 2010	Douglas v. R.J. Reynolds	Hillsborough	$1,350	None	Affirmed on appeal by the Second District Court of Appeal. The court certified the question of the constitutionality of the Engle findings as a question of great public importance. Defendants filed a Notice to Invoke Discretionary Jurisdiction of the Florida Supreme Court.
April 2010	Clay v. R.J. Reynolds	Escambia	$349	$1,000	Affirmed on appeal by the First District Court of Appeal on January 25, 2012. Defendants motion for rehearing was denied.
April 2010	Putney v. R.J. Reynolds	Broward	$3,008	None	On appeal to the Fourth District Court of Appeal.
April 2011	Tullo v. R.J. Reynolds	Palm Beach	$225	None	On appeal to the Fourth District Court of Appeal.
January 2012	Ward v. R.J. Reynolds	Escambia	$1	None	Joint and several judgment entered for $487,000 against Liggett & RJR. Post trial motions are pending.

Schedule of Loss Contingencies

The activity in the company's accruals for tobacco litigation for the three months ended March 31, 2012 were as follows:

	Current Liabilities								Non-Current Liabilities
	Payments due under Master Settlement Agreement		Litigation Accruals			Total			Payments due under Master Settlement Agreement		Litigation Accruals			Total
Balance at January 1, 2012	$	51,174	$	1,551		$	52,725		$	49,338	$	1,600		$	50,938
Expenses	33,668		98			33,766			—		—			—
Change in MSA obligations capitalized as inventory	84		—			84			—		—			—
Payments	—		(272		)	(272		)	—		—			—
Reclassification from (to) non-current liabilities	—		224			224			—		(224		)	(224		)
Interest on withholding	—		9			9			582		335			917
Balance at March 31, 2012	$	84,926	$	1,610		$	86,536		$	49,920	$	1,711		$	51,631

The activity in the company's accruals for tobacco litigation for the three months ended March 31, 2011 were as follows:

	Current Liabilities								Non-Current Liabilities
	Payments due under Master Settlement Agreement		Litigation Accruals			Total			Payments due under Master Settlement Agreement		Litigation Accruals		Total
Balance at January 1, 2011	$	43,888	$	4,183		$	48,071		$	30,205	$	—	$	30,205
Expenses	33,644		147			33,791			—		—		—
Change in MSA obligations capitalized as inventory	270		—			270			—		—		—
Payments	—		(1,406		)	(1,406		)	—		—		—
Interest on withholding	—		70			70			—		—		—
Balance at March 31, 2011	$	77,802	$	2,994		$	80,796		$	30,205	$	—	$	30,205