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TOBACCO DISTRIBS. v. NYC

3 Misc.3d 876 (2003)

773 N.Y.S.2d 783

NEW YORK STATE ASSOCIATION OF TOBACCO AND CANDY DISTRIBUTORS, INC., et al., Plaintiffs, v. CITY OF NEW YORK et al., Defendants.

Supreme Court, New York County.

November 6, 2003.

Attorney(s) appearing for the Case

Braverman Warfield, LLP, New Hyde Park, for plaintiffs.

Michael Cardozo, Corporation Counsel (Robert J. Firestone of counsel), for City of New York and others, defendants.

Eliot Spitzer, Attorney General, New York City (Clement J. Colucci of counsel), for Comptroller of State of New York, defendant.

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...

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