Amsterdam Tobacco Co., Inc. v. Harold Levinson Assoc., LLC

Amsterdam Tobacco Co., Inc., 2025 NY Slip Op 04532 (Appellate Division Second Judicial Department 2025) · Appellate Division, Second Judicial Department · August 6, 2025 · No. Index No. 502413/18

Summary

This Appellate Division, Second Department decision affirms a Supreme Court order denying the plaintiffs' motion pursuant to CPLR 3211(b) to dismiss the defendant's affirmative defense. The underlying action alleges violations of the Cigarette Marketing Standards Act through impermissible cigarette rebates. The court held that the plaintiffs failed to establish that the defendant's good faith meeting competition pricing defense was without merit as a matter of law.

Court
Appellate Division, Second Judicial Department
Writing for the Court
ROBERT J. MILLER, J.P.; WILLIAM G. FORD; LAURENCE L. LOVE; JAMES P. MCCORMACK, JJ.
Jurisdiction
New York
Decision date
August 6, 2025
Docket number
Index No. 502413/18
Procedural posture
Appeal from order of the Supreme Court, Kings County denying plaintiffs' motion to dismiss defendant's affirmative defense under CPLR 3211(b).
Precedential value
published
Parties
Amsterdam Tobacco Co., Inc., et al. v. Harold Levinson Associates, LLC
Disposition
affirmed

Topics

appellate proceduretaxcivil procedurecommercial

Practice areas

civil proceduretaxcommercial litigation

Questions Presented

  1. Whether the trial court erred in denying the motion to dismiss the defendant's affirmative defense alleging the good‑faith "meeting competition" exception to the Cigarette Marketing Standards Act.

Holdings

  1. The trial court properly denied the motion; the affirmative defense is not without merit as a matter of law.

Key quotations

The Supreme Court properly denied the plaintiffs' motion pursuant to CPLR 3211(b) to dismiss HLA's affirmative defense alleging the good faith "meeting competition" exception to the CMSA.

Factual background

Plaintiffs alleged that HLA, a licensed cigarette agent, offered impermissible rebates in violation of the Cigarette Marketing Standards Act. HLA asserted a good‑faith "meeting competition" defense, which the plaintiffs sought to have dismissed.

Procedural history

The plaintiffs sued HLA alleging violations of the Cigarette Marketing Standards Act. HLA raised a good‑faith "meeting competition" affirmative defense. The trial court denied the plaintiffs' motion to dismiss that defense. The plaintiffs appealed.

Court Document

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