MONTGOMERY COUNTY v. FEDERAL NAT. MORTG. ASS'N

Nos. 13-1691, 13-1752.

740 F.3d 914 (2014)

MONTGOMERY COUNTY, MARYLAND, on behalf of itself and all others similarly situated, Plaintiff-Appellant, v. FEDERAL NATIONAL MORTGAGE ASSOCIATION, a corporation; Federal Home Loan Mortgage Corporation, a corporation; Federal Housing Finance Agency, a federal agency, as conservator for Federal National Mortgage Association and Federal Home Loan Mortgage Corporation, Defendants-Appellees, United States of America, Intervenor. Dale L. Butts, as Register of Deeds of Beaufort County, South Carolina, individually and on behalf of all others similarly situated; John Hopkins, as Register of Deeds of Richland County, South Carolina, on behalf of himself and all others similarly situated, Plaintiffs-Appellants, and Gail Laney, as Register of Deeds of Orangeburg County, on behalf of themselves and all others similarly situated; James B. Hiers, as Register of Deeds and Clerk of Court of Bamberg County, on behalf of themselves and all others similarly situated; Rhonda McElveen, as Register of Mesne Conveyances and Clerk of Court of Barnwell County, on behalf of themselves and all others similarly situated; Charlie Lybrand, as Register of Mesne Conveyances of Charleston County, on behalf of themselves and all others similarly situated; Timothy Nanney, as Register of Deeds of Greenville County, on behalf of themselves and all others similarly situated; Ballery Skipper, as Register of Deeds of Horry County, on behalf of themselves and all others similarly situated; David Adams, as Treasurer of Richland County, on behalf of themselves and all others similarly situated, Plaintiffs, v. Federal National Mortgage Association, a/k/a Fannie Mae, a federally chartered private corporation; Federal Home Loan Mortgage Corporation, a/k/a Freddie Mac, a federally chartered private corporation, Defendants-Appellees, Federal Housing Finance Agency, Conservator of Federal National Mortgage Association; Conservator of Federal Home Loan Mortgage Corporation, Intervenor/Defendant-Appellee, United States of America, Intervenor.

United States Court of Appeals, Fourth Circuit.

Decided: January 27, 2014.


Attorney(s) appearing for the Case

ARGUED: Don Springmeyer , Wolf Rifkin Shapiro Schulman & Rabkin, LLP, Las Vegas, Nevada, for Appellants. Michael Alexander Johnson , Arnold & Porter, LLP, Washington, D.C., for Appellees. Patrick J. Urda , United States Department of Justice, Washington, D.C., for Intervenor. ON BRIEF: Howard N. Cayne , Asim Varma , Dirk C. Phillips , Arnold & Porter LLP, Washington, D.C., for Appellee Federal Housing Finance Agency. Jill Nicholson , Chicago, Illinois, Michael D. Leffel , Foley & Lardner LLP, Madison, Wisconsin, for Appellee Federal National Mortgage Association. Michael J. Ciatti , Merritt E. McAlister , King & Spalding LLP, Washington, D.C., for Appellee Federal Home Loan Mortgage Corporation. Kathryn Keneally , Assistant Attorney General, Tamara W. Ashford , Principal Deputy Assistant Attorney General, Gilbert S. Rothenberg , Jonathan S. Cohen , Tax Division, United States Department of Justice, Washington, D.C.; Rod J. Rosenstein , United States Attorney, Baltimore, Maryland, William J. Nettles , United States Attorney, Office of the United States Attorney, Columbia, South Carolina, for Intervenor.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases