State Of New York et al v. Mnuchin et al

Filing 44

CROSS MOTION for Summary Judgment . Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey.(Conroy, Owen)

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF NEW YORK
STATE OF NEW YORK,
STATE OF CONNECTICUT,
STATE OF MARYLAND, and STATE OF
NEW JERSEY,
Civil Action No. 1:18-cv-06427 (JPO)
Plaintiffs,
v.
STEVEN MNUCHIN, in his official capacity
as Secretary of the United States Department
of Treasury; the UNITED STATES
DEPARTMENT OF THE TREASURY;
CHARLES P. RETTIG, in his official capacity
as Commissioner of the United States Internal
Revenue Service; the UNITED STATES
INTERNAL REVENUE SERVICE; and the
UNITED STATES OF AMERICA,
Defendants.

NOTICE OF PLAINTIFFS’
CROSS-MOTION FOR SUMMARY JUDGMENT
PLEASE TAKE NOTICE that upon the accompanying memorandum of law; Declaration
of Owen T. Conroy and exhibits attached thereto; Plaintiffs’ Statement of Material Facts Pursuant
to Local Civil Rule 56.1, and all prior pleadings and proceedings herein, Plaintiffs State of New
York, State of Connecticut, State of Maryland, and State of New Jersey, by their attorneys, will
move this Court before the Honorable J. Paul Oetken, United States District Judge, at the Thurgood
Marshall United States Courthouse, 40 Foley Square, New York, New York, 10007, at a time and
date to be set by the Court, for an order pursuant to Federal Rule of Civil Procedure 56 granting
summary judgment for Plaintiffs on all claims, declaring that the provision of the 2017 Tax Act
imposing a $10,000 cap on the SALT deduction, Pub. L. No. 115-97, § 11042, is unauthorized by

and contrary to the Constitution of the United States, enjoining Defendants from enforcing the new
cap on the SALT deduction, and awarding such other and further relief as this Court may deem
just and proper.
Dated: New York, New York
December 14, 2018

STATE OF NEW YORK
BARBARA D. UNDERWOOD
Attorney General
By:. /s/ Owen T. Conroy
.
Owen T. Conroy
Assistant Attorney General
[e-mail]
Caroline A. Olsen
Assistant Solicitor General
[e-mail]
Steven C. Wu
Deputy Solicitor General
[e-mail]
Eric Haren
Special Counsel
[e-mail]
Justin Wagner
Assistant Attorney General
[e-mail]
New York Office of the Attorney General
28 Liberty Street, 23rd Floor
New York, New York 10005
212-416-6184 (tel.)
212-416-8962 (fax)
Attorneys for Plaintiff
State of New York

(Signature block continues on next page)

STATE OF CONNECTICUT
GEORGE JEPSEN
Attorney General

STATE OF MARYLAND
BRIAN E. FROSH
Attorney General

By:. /s/ Mark F. Kohler
.
By:. /s/ Sarah W. Rice
.
Mark F. Kohler*
Sarah W. Rice*
Assistant Attorney General
Assistant Attorney General
[e-mail]
[e-mail]
Michael K. Skold*
Maryland Office of the Attorney General
Assistant Attorney General
Civil Division
[e-mail]
200 St. Paul Place, 20th Floor
Connecticut Office of the Attorney General
Baltimore, Maryland 21202
55 Elm Street, P.O. Box 120
410-576-7847 (tel.)
Hartford, Connecticut 06141
410-576-6955 (fax)
860-808-5020 (tel.)
860-808-5347 (fax)
Attorneys for Plaintiff
State of Connecticut

STATE OF NEW JERSEY
GURBIR S. GREWAL
Attorney General
By:. /s/ Jeremy M. Feigenbaum
.
Jeremy M. Feigenbaum*
Assistant Attorney General
[e-mail]
New Jersey Office of the Attorney General
Richard J. Hughes Justice Complex
25 Market Street, 8th Floor, West Wing
Trenton, New Jersey 08625
609-292-4925 (tel.)
609-777-4015 (fax)
Attorney for Plaintiff
State of New Jersey

*Admitted pro hac vice.

Attorney for Plaintiff
State of Maryland