Court of Appeals for the Second Circuit May 18, 2005, Docket No. 04-4996-CV (Freedom Holdings, Inc. v. Spitzer)

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”).