Legal Opinion
Hudson Valley Federal Credit Union v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided June 2, 2011PublishedCited by 2 opinions
1Opinion of the Court
Judgment, Supreme Court, New York County (Judith J. Gische, J.), entered July 21, 2010, dismissing the complaint, and bringing up for review an order, same court and Justice, entered May 20, 2010, which granted defendants’ motion to dismiss, unanimously affirmed, without costs. Appeal from the aforesaid order, unanimously dismissed, without costs, as subsumed in the appeal from the judgment.
*416Plaintiff seeks a declaration that it and other federal credit unions are exempt from the New York State mortgage recording tax (MRT), in connection with mortgages given to secure loans made by them to…
2Cases cited11 opinions
- Pittman v. Home Owners' Loan Corp.Supreme Court of the United States · 1939
- Federal Land Bank of New Orleans v. CroslandSupreme Court of the United States · 1923
- Laurens Federal Savings & Loan Ass'n v. South Carolina Tax CommissionSupreme Court of the United States · 1961
- Director of Revenue of Missouri v. CoBank ACBSupreme Court of the United States · 2001
- Franklin Society for Home Building & Savings v. BennettNew York Court of Appeals · 1939
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3Cited by2 opinions
- Hudson Valley Federal Credit Union v. New York State Department of Taxation & FinanceNew York Court of Appeals · 2012
- Hudson Valley Federal Credit Union v. New York State Department of Taxation & FinanceNew York Court of Appeals · 2012