COUNTY OF OAKLAND v. FED. HOUSING FINANCE AGENCY

Nos. 12-2135, 12-2136.

716 F.3d 935 (2013)

COUNTY OF OAKLAND and Andrew E. Meisner (12-2135); Genesee County and Deborah Cherry (12-2136), Plaintiffs-Appellees, Michigan Department of Attorney General and Michigan Department of Treasury, Intervenors-Appellees, v. FEDERAL HOUSING FINANCE AGENCY, Federal National Mortgage Association, and Federal Home Loan Mortgage Corporation, Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: May 20, 2013.


Attorney(s) appearing for the Case

ARGUED: Michael A.F. Johnson , Arnold & Porter LLP, Washington, D.C., for Appellants. William H. Horton , Giarmarco, Mullins & Horton, P.C., Troy, Michigan, for Appellees. Matthew K. Payok , Office of the Michigan Attorney General, Lansing, Michigan, for Intervenor Appellees. Patrick J. Urda , United States Department of Justice, Washington, D.C., for Amicus Curiae. ON BRIEF: Michael A.F. Johnson , Howard N. Cayne , Dirk C. Phillips , Arnold & Porter LLP, Washington, D.C., David B. Goroff , Ann Marie Uetz , Foley & Lardner LLP, Detroit, Michigan, Michael J. Ciatti , Merritt E. McAllister , King & Spalding LLP, Washington, D.C., for Appellants. William H. Horton , Giarmarco, Mullins & Horton, P.C., Troy, Michigan, Kenneth J. Robinson , Bloomfield Hills, Michigan, Jason J. Thompson , Sommers Schwartz , Southfield, Michigan, for Appellees. Matthew K. Payok , Office of the Michigan Attorney General, Lansing, Michigan, for Intervenor Appellees. Patrick J. Urda , Jonathan S. Cohen , United States Department of Justice, Washington, D.C., Mark H. Troutman , Mark Landes , Isaac, Brant, Ledman & Teetor LLP, Columbus, Ohio, Don Springmeyer , Jonathan H. Waller , Bradley S. Schrager , Tracy H. Slaughter , Wolf, Rifkin, Shapiro Schulman & Rabkin, LLP, Las Vegas, Nevada, for Amici Curiae.

Before: MARTIN, GUY and McKEAGUE, Circuit Judges.


OPINION

McKEAGUE, Circuit Judge.

The State and County plaintiffs sued the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corporation (Freddie Mac), and the Federal Housing and Finance Agency in an effort to collect state and local real estate transfer taxes that plaintiffs claim are owed for real property transfers made by defendants. Congress expressly exempted all three defendants from "all [state and local] taxation...

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