Legal Opinion
Commissioners v. Federal National Mortgage Ass'n
District Court, D. Massachusetts
Decided August 9, 2013No. Civil Case No.12-11525-NMGPublished
1Opinion of the Court
MEMORANDUM & ORDER
GORTON, District Judge.
Plaintiff Commissioners of Bristol County, Massachusetts (“plaintiff’) brings this action against the Federal National Mortgage Association (“Fannie Mae”), the Federal Home Loan Mortgage Corporation (“Freddie Mac”), together referred to as “the Enterprises”, and the Federal Housing and Finance Agency (“the Agency”). Plaintiff seeks to collect real estate transfer taxes that it claims are owed for real estate property transfers made by defendants.
I. Background
The Massachusetts Excise on Deeds, Instruments and Writings, M.G.L. c. 64D, § 1, imposes a tax…
2Cases cited26 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Samuel Mesnick v. General Electric CompanyCourt of Appeals for the First Circuit · 1991
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