HUDSON VAL. FEDERAL CREDIT UNION v. TAXATION & FIN

Attorney(s) appearing for the Case

K&L Gates LLP, New York City ( Eli R. Mattioli , Darian Alexander , Anthony P. Badaracco and Sarah P. Kenney of counsel), and Quartararo & Lois PLLC, Fishkill ( Dale J. Lois and Paul Quartararo of counsel), for appellant.

Eric T. Schneiderman , Attorney General, New York City ( Brian A. Sutherland , Barbara D. Underwood and Cecelia C. Chang of counsel), for respondents.

Alicia M. Simmons , New York City, Sarah S. Normand and Preet Bharara for United States of America, amicus curiae.

Michael A. Lanotte , General Counsel, Credit Union Association of New York, Albany, and Henry C. Meier , Eric Richard , General Counsel, Credit Union National Association, Washington, D.C., and Kristina A. Del Vecchio for Credit Union Association of New York and another, amici curiae.

Dewey Pegno & Kramarsky LLP, New York City ( David S. Pegno of counsel), for The National Association of Federal Credit Unions, amicus curiae.

Arnold & Porter LLP, New York City ( Kent A. Yalowitz of counsel), for Federal Housing Finance Agency, amicus curiae.

Hollingsworth LLP, Washington, D.C. ( Rosemary Stewart of counsel), for American Bankers Association and another, amici curiae.

Wade Beltramo , General Counsel, New York State Conference of Mayors and Municipal Officials, Albany, and Michael E. Kenneally, Jr. , for New York State Conference of Mayors and Municipal Officials, amicus curiae.

Chief Judge LIPPMAN and Judges CIPARICK, PIGOTT and JONES concur with Judge GRAFFEO; Judge READ dissents and votes to reverse in a separate opinion; Judge SMITH taking no part.