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PEOPLE v. COOK

34 N.Y.2d 100 (1974)

The People of the State of New York, Respondent, v. David Cook, Appellant.

Court of Appeals of the State of New York.

Decided May 1, 1974.

Attorney(s) appearing for the Case

Lawrence E. Walsh, Philip C. Potter, Jr., Guy Miller Struve and Douglas M. Galin for appellant.

Norman Redlich, Corporation Counsel (Samuel J. Warms of counsel), for respondent.

Malcolm L. Fleischer for Retail Tobacco Dealers of America, Inc., amicus curiae.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER and STEVENS concur.

RABIN, J.

The primary issue on this appeal is whether New York City has the power to regulate retail prices of cigarettes so as to require retailers to maintain a difference in price between brands that have a higher tar and nicotine content and those which have a lower tar and nicotine content.

New York City, pursuant to a State enabling statute, placed a tax on the sale of cigarettes the amount of which...

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