Legal Opinion
New York State Ass'n of Tobacco & Candy Distributors, Inc. v. City of New York
New York Supreme Court
Decided November 6, 2003PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Doris Ling-Cohan, J.
“[I]n this world, nothing can be said to be certain, except death and taxes.”1 While true, it is also a certainty that those affected by a tax will be dissatisfied.
Plaintiffs New York State Association of Tobacco and Candy Distributors, Inc., a trade association of tobacco and candy distributors, and several individual tobacco distributors who serve as cigarette tax stamping agents licensed by the New York State Department of Taxation and Finance (NYS Tax Department) bring this action for declaratory and injunctive relief. This action challenges the…
2Cases cited13 opinions
- Leon v. MartinezNew York Court of Appeals · 1994
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Edenwald Contracting Co. v. City of New YorkNew York Court of Appeals · 1983
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- New York State Assn. of Tobacco & Candy Distribs., Inc. v. City of New YorkNew York Supreme Court, New York County · 2003
- United States v. MansourDistrict Court, W.D. New York · 2017