20 Cited authorities

Lujan v. Defs. of Wildlife
504 U.S. 555 (1992) Cited 28,052 times 138 Legal Analyses
Holding that the elements of standing "must be supported in the same way as any other matter on which the plaintiff bears the burden of proof"
Warth v. Seldin
422 U.S. 490 (1975) Cited 11,927 times 14 Legal Analyses
Holding that Article III requires plaintiffs "to establish that, in fact, the asserted injury was the consequence of the defendants' actions"
Cipollone v. Liggett Group, Inc.
505 U.S. 504 (1992) Cited 2,404 times 9 Legal Analyses
Holding that an express warranty was not a "requirement ... imposed under State law" because the obligation was imposed by the warrantor
Simon v. E. Ky. Welfare Rights Org.
426 U.S. 26 (1976) Cited 3,194 times 6 Legal Analyses
Holding plaintiffs who sued IRS lacked standing where they hoped reversal of IRS rule would " ‘discourage’ hospitals from denying their services to" plaintiffs, but whether hospitals had denied services based on the existing rule remained unclear and, even if the rule were reversed, hospitals would remain free to not provide services to plaintiffs
BFP v. Resolution Trust Corp.
511 U.S. 531 (1994) Cited 1,162 times 15 Legal Analyses
Holding that the neologism "reasonably equivalent value" does not necessarily carry the same meaning as traditional "fair market value"
Hillsborough County v. Automated Medical Labs
471 U.S. 707 (1985) Cited 1,192 times 3 Legal Analyses
Holding local health ordinance not preempted because "the regulation of health and safety matters is primarily, and historically, a matter of local concern"
Department of Revenue v. ACF Industries, Inc.
510 U.S. 332 (1994) Cited 226 times 3 Legal Analyses
Holding railroads could not challenge as discriminatory a generally applicable property tax to which some non-railroad property, but not railroad property, was exempted
United States v. Wells Fargo Bank
485 U.S. 351 (1988) Cited 124 times
Holding that organization must prove "unambiguously" that it qualifies for a tax exemption
Hager v. City of West Peoria
84 F.3d 865 (7th Cir. 1996) Cited 215 times
Holding that graduated fees on the weight of truckloads had been legislated to discourage heavy trucks from using a particular road and thus "were passed to control certain activities, not to raise revenue"
United States v. Stewart
311 U.S. 60 (1940) Cited 231 times
Finding no "clear and convincing evidence" that a 1938 amendment to section 26 of the Federal Farm Loan Act "was designed to change existing law" and broaden the scope of an exemption so as to encompass certain capital gains
Section 1341 - Taxes by States
28 U.S.C. § 1341 Cited 1,873 times 17 Legal Analyses
Prohibiting federal judicial restraints on the collection of state taxes
Section 735 ILCS 5/3-101 - Definitions
735 ILCS 5/3-101 Cited 1,100 times
Defining terms such as " ‘Administrative agency’ " and other terms that are used in an administrative review action
Section 1452 - Federal Home Loan Mortgage Corporation
12 U.S.C. § 1452 Cited 302 times 1 Legal Analyses
Providing that Freddie “shall be exempt from all [state and local] taxation, ... except that any real property of [Freddie] shall be subject to State local taxation to the same extent ... as other real property is taxed”
Section 1723a - General powers of Government National Mortgage Association and Federal National Mortgage Association
12 U.S.C. § 1723a Cited 155 times 5 Legal Analyses
Granting Fannie Mae power to "lease purchase, or acquire any property, real personal, or mixed" and to "do all things as are necessary or incidental to the proper management of its affairs and to the proper conduct of its business"
Section 65 ILCS 5/8-3-19 - Home rule real estate transfer taxes
65 ILCS 5/8-3-19 Cited 4 times 2 Legal Analyses
Empowering home rule counties or municipalities to place additional transfer taxes or increase the transfer tax rates on transfers of real estate in the county to be paid to the county or municipality

Federal National Mortgage Association et al v. City Of Chicago et al

20 Cited authorities

Holding that the elements of standing "must be supported in the same way as any other matter on which the plaintiff bears the burden of proof"

Holding that Article III requires plaintiffs "to establish that, in fact, the asserted injury was the consequence of the defendants' actions"

Holding that an express warranty was not a "requirement ... imposed under State law" because the obligation was imposed by the warrantor

Holding that the neologism "reasonably equivalent value" does not necessarily carry the same meaning as traditional "fair market value"

Holding local health ordinance not preempted because "the regulation of health and safety matters is primarily, and historically, a matter of local concern"

Holding railroads could not challenge as discriminatory a generally applicable property tax to which some non-railroad property, but not railroad property, was exempted

Holding that organization must prove "unambiguously" that it qualifies for a tax exemption

Holding that graduated fees on the weight of truckloads had been legislated to discourage heavy trucks from using a particular road and thus "were passed to control certain activities, not to raise revenue"

Finding no "clear and convincing evidence" that a 1938 amendment to section 26 of the Federal Farm Loan Act "was designed to change existing law" and broaden the scope of an exemption so as to encompass certain capital gains

Prohibiting federal judicial restraints on the collection of state taxes

Defining terms such as " ‘Administrative agency’ " and other terms that are used in an administrative review action

Providing that Freddie “shall be exempt from all [state and local] taxation, ... except that any real property of [Freddie] shall be subject to State local taxation to the same extent ... as other real property is taxed”

Granting Fannie Mae power to "lease purchase, or acquire any property, real personal, or mixed" and to "do all things as are necessary or incidental to the proper management of its affairs and to the proper conduct of its business"

Empowering home rule counties or municipalities to place additional transfer taxes or increase the transfer tax rates on transfers of real estate in the county to be paid to the county or municipality