Legal Opinion
Lorillard Tobacco Co. v. Roth
New York Court of Appeals
Decided February 13, 2003PublishedCited by 33 opinions
1Opinion of the Court
OPINION OF THE COURT
Chief Judge Kaye.
The Cigarette Marketing Standards Act (CMSA; Tax Law §§ 483-489) prohibits the sale of cigarettes below cost when the seller intends thereby to harm competition or evade taxes. On March 3, 2000, the Department of Taxation and Finance released a Technical Services Bureau (TSB) Memorandum informing the industry that it believes certain manufacturer promotions violate the CMSA. Plaintiffs — a cigarette manufacturer and a retailer — have sought a judgment declaring the Tax Department’s position unreasonable and enjoining the Department from taking enforcement…
2Cases cited7 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Church of St. Paul & St. Andrew v. BarwickNew York Court of Appeals · 1986
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Seittelman v. SabolNew York Court of Appeals · 1998
- Fineway Supermarkets, Inc. v. State Liquor AuthorityNew York Court of Appeals · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Astoria Gas Turbine Power, LLC v. Tax CommissionNew York Court of Appeals · 2006
- Missouri Ass'n of Nurse Anesthetists v. State Board of RegistrationSupreme Court of Missouri · 2011
- Matter of DeVera v. EliaNew York Court of Appeals · 2018
- Island Waste Services, Ltd. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2010
- Jansen Court Homeowners Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 2005
28 more not listed; retrieve them via the Exa API.