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If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you must generally report the reimbursement as income up to the amount you previously deducted as medical expenses

A negative residual suggests that the nave model over-predicted sales and therefore indicates that residents of the state chose to buy significant quantities of cigarettes from outside the state

We do know that they contain nicotine, which is highly addictive and a health danger to you and your fetus if you are pregnant, children, and teens

[96] John Shannon, "The Prospects for Federal Legislation Against Cigarette Smuggling," Proceedings from the 51st Annual Meetings of the National Tobacco Tax Association (Chicago: Federation of Tax Administrators, 1977), 26-7