What label best describes this news article?
JTI-Macdonald Files for Court Protection  VANCOUVER, British Columbia (Reuters) - Japan Tobacco's  &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=2914.T target=/stocks/quickinfo/fullquote"&gt;2914.T&lt;/A&gt; JTI-Macdonald Corp. unit filed for court protection  from creditors on Tuesday in a fight with Quebec tax officials,  who have accused the firm of smuggling to avoid more than \$1  billion in taxes. 