New York Court of Appeals
The People of the State of New York, Respondent v. David Cook, Appellant
May 1, 197434 N.Y.2d 100
Summary
The New York Court of Appeals affirmed David Cook's conviction for violating the city’s cigarette price‑differential regulation. The court held that New York City has the authority, both under the state‑granted police power and the enabling statute, to impose a tax‑based price differential aimed at public health, and that the regulation is not unconstitutionally vague. All of Cook's constitutional challenges—including due‑process, equal‑protection, overbreadth, and federal preemption arguments—were rejected.