Legal Opinion
Montgomery County, Maryland v. Federal National Mortgage Ass'n
Court of Appeals for the Fourth Circuit
Decided January 27, 2014No. 13-1691, 13-1752PublishedCited by 14 opinions
1Opinion of the Court
Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Chief Judge TRAXLER and Judge DUNCAN joined.
NIEMEYER, Circuit Judge:
The question presented in these appeals is whether the Federal National Mortgage Association (“Fannie Mae”) and the Federal Home Loan Mortgage Corporation (“Freddie Mac”) are exempt from the payment of state and local taxes imposed on the transfer of real property in Maryland and South Carolina. Fannie Mae and Freddie Mac claim that they are exempt from such transfer taxes under 12 U.S.C. §§ 1723a(c)(2) and 1452(e), respectively. Counties in Maryland…
2Cases cited28 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- United States v. LopezSupreme Court of the United States · 1995
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Hodel v. Virginia Surface Mining & Reclamation Assn., Inc.Supreme Court of the United States · 1981
- United States v. MorrisonSupreme Court of the United States · 2000
23 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Meridian Investments, Inc. v. Federal Home Loan Mortgage Corp.Court of Appeals for the Fourth Circuit · 2017
- Hennepin County v. Federal National Mortgage Ass'nCourt of Appeals for the Eighth Circuit · 2014
- Delaware County v. Federal Housing Finance AgencyCourt of Appeals for the Third Circuit · 2014
- Board of County Commissioners v. Federal Housing Finance AgencyCourt of Appeals for the D.C. Circuit · 2014
- City of Spokane v. Federal National Mortgage Ass'nCourt of Appeals for the Ninth Circuit · 2014
9 more not listed; retrieve them via the Exa API.