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FREEDOM HOLDINGS, INC. v. CUOMO

Docket No. 09-0547-cv.

624 F.3d 38 (2010)

FREEDOM HOLDINGS, INC., International Tobacco Partners, Ltd., 1010 Northern Boulevard, Suite 208, Great Neck, NY 11021, on behalf of themselves and all others similarly situated, Plaintiffs-Appellants, v. Andrew M. CUOMO, in his official capacity as Attorney General of the State of New York, Robert L. Megna, in his official capacity as Commissioner of Taxation and Finance of the State of New York, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided: October 18, 2010.

Attorney(s) appearing for the Case

David F. Dobbins ( Nicolas Commandeur , Mark G. Young , on the brief), Patterson Belknap Webb & Tyler LLP, New York, New York, for Plaintiffs-Appellants.

Sasha Samberg-Champion , Assistant Solicitor General ( Barbara D. Underwood , Solicitor General; Benjamin N. Gutman , Deputy Solicitor General; Monica Wagner , Steven C. Wu , Assistant Solicitors General, on the brief), for Andrew M. Cuomo, Attorney General of the State of New York, for Defendants-Appellees.

Before: JOHN M. WALKER, JR., RAGGI, Circuit Judges, and RAKOFF, District Judge.

REENA RAGGI, Circuit Judge:

Plaintiffs Freedom Holdings, Inc., and International Tobacco Partners, Ltd., are cigarette importers. They filed this putative class action in the United States District Court for the Southern District of New York (Alvin K. Hellerstein, Judge) to enjoin the enforcement of New York statutes enacted in furtherance of a 1998 Master Settlement Agreement ("MSA") between a number of tobacco companies and various government entities, including...

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