1. Home
  2. Browse Decisions
  3. A.D.3d
  4. 85 A.D.3d
  5. 85 A.D.3d 415 (2011)
 

HUDSON VALLEY FEDERAL CREDIT UNION v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE

No. 106732/09 -1998 -2536, 5235, 5236.

85 A.D.3d 415 (2011)

924 N.Y.S.2d 360

2011 NY Slip Op 4599

HUDSON VALLEY FEDERAL CREDIT UNION, Appellant, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents.

Appellate Division of the Supreme Court of New York, First Department.

Decided June 2, 2011.

Plaintiff 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 their members, under the Federal Credit Union Act of 1934 (FCUA) (12 USC §§ 1751-1795k) and the Supremacy Clause of the US Constitution. The motion court correctly concluded that the MRT is not a tax on property and therefore...

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