The court upheld a 1999 ruling by the Oregon Supreme Court in favour of Mayola Williams.
Having heard arguments in December, the judges said in a one-sentence order that they were not passing judgement on the legal issues presented.
The judgement has grown to more than $145m with interest.
Jesse Williams died of lung cancer in 1997 having smoked for 40 years.
Mrs. Williams sued the cigarette manufacturer for fraud on behalf of her husband.
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