Volume 14 - Number 3
February 7, 2014
Fourth Circuit Rejects Maryland Countys GSE Tax Collection Effort
A three-judge panel of the Fourth Circuit Court of Appeals last week upheld a lower court ruling against Montgomery County, MDs bid to collect real estate transfer taxes from Fannie Mae and Freddie Mac. The court rejected the plaintiffs contention that the GSEs property sales were local in nature and outside Congress authority under the Commerce Clause of the U.S. Constitution.
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