United States First Circuit

In this tax action brought by plaintiff-municipalities, alleging that defendant-entities failed to pay taxes on the transfer of property, judgment granting defendants' motions to dismiss is affirmed, where: 1) given the distinction between a direct tax on real property and an excise tax, and the fact that the transfer taxes are plainly excise taxes triggered by the act of transferring property, the transfer taxes are not included in the real property exception to the Charter Exemptions from taxation; and 2) Congress' decision to exempt the entities from various state and local taxes is rationally related to Congress' desire to have the entities be as effect as possible in carrying out their purpose.

Appellate Information

• Decided 08/27/2014
• Published 08/27/2014

Judges

• Howard

Court

• United States First Circuit

Counsel