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BOARD OF COUNTY COM'RS OF KAY COUNTY v. FHFA

No. 13-7114.

754 F.3d 1025 (2014)

BOARD OF COUNTY COMMISSIONERS OF KAY COUNTY, OKLAHOMA, Appellant v. FEDERAL HOUSING FINANCE AGENCY, as conservator for Federal National Mortgage Association and Federal Home Loan Mortgage Corporation, et al., Appellees, United States of America, Intervenor.

United States Court of Appeals, District of Columbia Circuit.

Decided June 13, 2014.

Attorney(s) appearing for the Case

Warren T. Burns argued the cause for appellant. With him on the briefs was Terrell W. Oxford.   Jonathan W. Cuneo and Larry D. Lahman entered appearances.

Michael A.F. Johnson argued the cause for appellees. With him on the brief were Howard N. Cayne , Dirk C. Phillips , Michael J. Ciatti , Merritt E. McAlister , Michael D. Leffel , and Jill L. Nicholson.

Tamara W. Ashford , Principal Deputy Assistant Attorney General, U.S. Department of Justice, Gilbert S. Rothenberg , Jonathan S. Cohen , and Patrick J. Urda , Attorneys, were on the brief for intervenor United States of America in support of appellees.

Opinion for the Court filed by Senior Circuit Judge SENTELLE.

SENTELLE, Senior Circuit Judge:

The Board of County Commissioners of Kay County appeals the district court's dismissal of its complaint seeking a declaratory judgment that the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac), along with the Federal Housing Finance Agency (FHFA) as their conservator, violated state law by failing to pay Oklahoma's documentary stamp tax (the "Transfer Tax"). The district...

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