DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

131821P.pdf   02/05/2014  Hennepin County  v.  Federal National Mortgage
   U.S. Court of Appeals Case No:  13-1821
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Murphy, Author, with Bye and Smith, Circuit Judges] 
   Civil case - Minnesota Deed Transfer Tax. In a class action on behalf of 
   87 Minnesota counties seeking a declaratory judgment under Minn. Stat. 
   Sec. 287.21 that the federal agency defendants are subject to Minnesota's 
   deed transfer tax,the district court did not err in finding the deed 
   transfer tax fell within the broad tax exemption established by the 
   Congressional charters creating the federal agencies.