United Parcel Service Inc. v. New York

Issue: (1) Whether multiple shipments from different shippers may be aggregated to satisfy the 10,000-cigarette threshold of the Contraband Cigarette Trafficking Act, which prohibits the knowing transportation of "a quantity" of more than 10,000 untaxed cigarettes in the "possession" of unauthorized persons; and (2) whether substantial compliance is a prerequisite to the statutory exemption of the Prevent All Cigarette Trafficking Act of 2009, which exempts the United Parcel Service by name if its tobacco-delivery agreement with New York is "honored" nationwide.