In 2012, the New York City Board of Health passed a regulation prohibiting the sale of sugar-sweetened beverages in containers above 16 ounces in the city's food service establishments. The beverage industry and various retailers sued the city to prevent enforcement of the law, arguing that the board had overstepped its authority. In June 2014, the state's highest court agreed and struck down the regulation. Here we report the results of a content analysis of the public testimony related to the case submitted to the New York City Department of Mental Health and Hygiene. We identified major arguments in support of and against the sugar-sweetened beverage portion limit policy. We offer legal and scientific arguments that challenge the major anti-policy arguments and contend that, although this policy was not implemented in New York City, it can be legally pursued by other legislatures.