The Amazing Spider-Man #202 (1980)
“One For Those Long Gone!”
Writer: Marv Wolfman
Artist: Keith Pollard
Peter convinces Punisher that he and Spider-Man have a deal where he takes his pictures and they split the money. Punisher leaves.
Peter’s journalist partner, April, goes undercover to get the dirt on Jacobi, but gets found out and captured. Finds out he’s selling hard drugs to ten year old kids on a playground.
Spider-Man and Punisher find out where Jacobi is and take down his crew. Punisher is about to kill Jacobi for murdering his friend ten years ago when Spider-Man plugs his gun. As Jacobi flees, one of his own men, trying to escape, hit him with his car, killing him.