Eric T. Schneiderman , Attorney General, Office of the Attorney General for the State of New York, Barbara D. Underwood , Solicitor General, Steven Wu , Special Counsel to the Solicitor General, Irvin B. Nathan , Attorney General, Office of the Attorney General for District of Columbia, Samuel S. Olens , Attorney General, Office of the Attorney General for the State of Georgia, David M. Louie , Attorney General, Office of the Attorney General for the State of Hawai'i, Lawrence G. Wasden , Attorney General, Office of the Attorney General for the State of Idaho, Lisa Madigan , Attorney General, Office of the Attorney General for the State of Illinois, Gregory F. Zoeller , Attorney General, Office of the Attorney General for the State of Indiana, Michael C. Geraghty , Attorney General, Office of the Attorney General for the State of Alaska, Tom Horne , Attorney General, Office of the Attorney General for the State of Arizona, Dustin McDaniel , Attorney General, Office of the Attorney General for the State of Arkansas, Kamala D. Harris , Attorney General, Office of the Attorney General for the State of California, John W. Suthers , Attorney General, Office of the Attorney General for the State of Colorado, George Jepsen , Attorney General, Office of the Attorney General for the State of Connecticut, Joseph R. Biden III , Attorney General, Office of the Attorney General for the State of Delaware, Lori Swanson , Attorney General, Office of the Attorney for the State of Minnesota, Jim Hood , Attorney General, Office of the Attorney General for the State of Mississippi, Jon Bruning , Attorney General, Office of the Attorney General for the State of Nebraska, Catherine Cortez Masto , Attorney General, Office of the Attorney General for the State of Nevada, Michael A. Delaney , Attorney General, Office of the Attorney General for the State of New Hampshire, Gary K. King , Attorney General, Office of the Attorney General for the State of New Mexico, Roy Cooper , Attorney General, Office of the Attorney General for the State of North Carolina, Tom Miller , Attorney General, Office of the Attorney General for the State of Iowa, Derek Schmidt , Attorney General, Office of the Attorney General for the State of Kansas, Jack Conway , Attorney General, Office of the Attorney General for the Commonwealth of Kentucky, William J. Schneider , Attorney General, Office of the Attorney General for the State of Maine, Douglas F. Gansler , Attorney General, Office of the Attorney General for the State of Maryland, Martha Coakley , Attorney General, Office of the Attorney General for the Commonwealth of Massachusetts, Bill Schuette , Attorney General, Office of the Attorney General for the State of Michigan, Robert E. Cooper , Attorney General, Office of the Attorney General for the State of Tennessee, Mark L. Shurtleff , Attorney General, Office of the Attorney General for the State of Utah, William H. Sorrell , Attorney General, Office for the Attorney General for the State of Vermont, Robert M. McKenna , Attorney General, Office for the Attorney General for the State of Washington, Darrell V. McGraw, Jr. , Attorney General, Office of the Attorney General for the State of West Virginia, Gregory A. Phillips , Attorney General, Office of the Attorney General for the State of Wyoming, Wayne Stenehjem , Attorney General, Office of the Attorney General for the State of North Dakota, Michael DeWine , Attorney General, Office of the Attorney General for the State of Ohio, E. Scott Pruitt , Attorney General, Office of the Attorney General for the State of Oklahoma, Linda L. Kelly , Attorney General, Office of the Attorney General for the Commonwealth of Pennsylvania, Peter F. Kilmartin , Attorney General, Office of the Attorney General for the State of Rhode Island, Alan Wilson , Attorney General, Office of the Attorney General for the State of South Carolina, and Marty J. Jackley , Attorney General, Office of the Attorney General for the State of South Dakota, were on the brief for amici curiae States of New York, et al. in support of appellants/cross-appellees.
Allison M. Zieve and Greg A. Beck were on the brief for amici curiae Campaign for Tobacco-Free Kids, et al. in support of appellants/cross-appellees.
Linda Singer was on the brief for amicus curiae City of New York in support of appellants/cross-appellees.
Scott A. Sinder was on the brief for amicus curiae National Association of Convenience Stores, et al. in support of appellants/cross-appellees.
Opinion concurring in part and concurring in the judgment filed by Senior Circuit Judge SENTELLE.
United States Court of Appeals, District of Columbia Circuit.
GRIFFITH, Circuit Judge:
Robert Gordon owns a business that sold tobacco products across state lines. In the district court, Gordon sought a preliminary injunction against the enforcement of provisions of the Prevent All Cigarette Trafficking Act (PACT Act) that require him to pay state and local taxes and ban him from sending his products through the U.S. mail. Gordon argues that the tax provisions violate the Due Process Clause and the Tenth Amendment and that the...
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