FREEDOM HOLDINGS, INC. v. SPITZER

Docket No. 04-4996-CV.

408 F.3d 112 (2005)

FREEDOM HOLDINGS, INC., d/b/a North American Trading Co. and International Tobacco Partners, Ltd., on behalf of themselves and all others similarly situated, Plaintiffs-Appellants, v. Eliot SPITZER, in his official capacity as Attorney General of the State of New York and Arthur J. Roth, 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: May 18, 2005.


Attorney(s) appearing for the Case

David F. Dobbins, Patterson Belknap Webb & Tyler, LLP, New York, N.Y. (Blair Axel and Walter M. Luers, on the brief), for Plaintiffs-Appellants.

Avi Schick, Deputy Counsel to the Attorney General, Office of the Attorney General, State of New York, New York, N.Y. (Eliot Spitzer, Attorney General, David Nocenti, Counsel to the Attorney General, and Lewis Polishook, Assistant Attorney General, on the brief), for Defendants-Appellees.

Leonard Violi, Law Offices of Leonard Violi, LLC, Mamaroneck, NY, for amici curiae Grand River Enterprises Six Nations, Ltd., Nationwide Tobacco, Inc., and 3B Holdings, Inc., on behalf of Plaintiffs-Appellants.

Nicholas W. Allard, Patton Boggs LLP, Washington, DC (Heather M. McPhee and Jonathan C. Su, Latham & Watkins LLP, Washington, DC; Mark Sibley Ryan, Daughters & Ryan, Inc., Smithfield, NC; John R. Long, Liggett Group Inc., Mebane, NC; Stanley D. Friedman, McAloon & Friedman, PC, New York, NY; Neal N. Beaton, Holland & Knight LLP, New York, NY; Barry Garner, Liberty Brands, LLC, Richmond, VA; Marc N. Bell, Vector Tobacco Inc., Miami, FL; Jennifer B. Healey, Bryan Cave LLP, Phoenix, AZ; and Bhavani Parameswar, King Maker Marketing, Inc., Paramus, NJ) for amici curiae Top Tobacco, LP, Daughters & Ryan, Inc., Liggett Group Inc., Sherman 1400 Broadway N.Y.C., Inc., Japan Tobacco Intl. U.S.A., Inc., Liberty Brands, LLC, Vector Tobacco Inc., Lignum-2, Inc., and King Maker Marketing, Inc., on behalf of Defendants-Appellees.

Richard A. Samp, Washington Legal Foundation (Daniel J. Popeo), for amicus curiae Washington Legal Foundation, on behalf of Defendants-Appellees.

Before: JACOBS and CALABRESI, Circuit Judges, and RAKOFF, District Judge.


JACOBS, Circuit Judge.

Plaintiffs Freedom Holdings, Inc. and International Tobacco Partners, Ltd., cigarette importers, appeal from the denial of a preliminary injunction by the United States District Court for the Southern District of New York (Hellerstein, J.), against enforcement of New York legislation that imposes burdens on firms that have not joined the Master Settlement Agreement ("MSA"). Freedom Holdings, Inc. v. Spitzer, No. 02 Civ. 2939(AKH...

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