New York Supreme Court November 6, 2003 (New York State Ass'n of Tobacco & Candy Distributors, Inc. v. City of New York)

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.