Legal Opinion
Federal National Mortgage Ass'n v. City of Chicago
Court of Appeals for the Seventh Circuit
Decided October 30, 2017No. 16-4140PublishedCited by 6 opinions
1Opinion of the Court
KANNE, Circuit Judge.
In 2013, this court held that state and local taxing authorities could not charge the Federal National Mortgage Association, Federal Home Loan Mortgage Corporation, or Federal Housing Finance Agency with real estate transfer taxes, because such taxes are preempted by federal laws exempting these entities from all taxation. We must now determine whether the federal statutory exemptions apply when the transfer tax is charged to a private buyer who purchases real estate from one of the exempt federal entities. The district court concluded that, because the imposition of a…
2Cases cited23 opinions
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Cipollone v. Liggett Group, Inc.Supreme Court of the United States · 1992
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Chickasaw Nation v. United StatesSupreme Court of the United States · 2001
18 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- City of Chicago v. Jefferson B. Sessions IIICourt of Appeals for the Seventh Circuit · 2018
- Trilisky v. City of ChicagoAppellate Court of Illinois · 2019
- Daley v. Smith & Nephew Inc.District Court, E.D. Wisconsin · 2018
- Foster v. PHH MortgageDistrict Court, N.D. Illinois · 2022
- United States of America ex rel, Brooks v. Wells Fargo & Company, NADistrict Court, N.D. Illinois · 2019
1 more not listed; retrieve them via the Exa API.