Legal Opinion
Hudson Valley Federal Credit Union v. New York State Department of Taxation & Finance
New York Supreme Court
Decided May 14, 2010PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Judith J. Gische, J.
Plaintiff Hudson Valley Federal Credit Union (Hudson Valley) is a member-owned cooperative association incorporated under the Federal Credit Union Act of 1934. Hudson Valley has *1003brought this declaratory action to challenge the imposition of the New York State mortgage recording tax on mortgages given to secure loans Hudson Valley makes to its members. The gravamen of its claim is that federal credit unions are immune from such taxation under the Federal Credit Union Act of 1934 and the Supremacy Clause of the United States Constitution.
Defendants New…
2Cases cited19 opinions
- United States v. MenascheSupreme Court of the United States · 1955
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Cotton Petroleum Corp. v. New MexicoSupreme Court of the United States · 1989
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
- Pittman v. Home Owners' Loan Corp.Supreme Court of the United States · 1939
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3Cited by3 opinions
- United States v. TurkCourt of Appeals for the Second Circuit · 2010
- 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 & FinanceAppellate Division of the Supreme Court of the State of New York · 2011