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Rodriguez v. Federal Deposit Insurance Corp. (18-1269)

Term:

October, 2019

Opinion:

In Rodriguez v. Federal Deposit Insurance Corp., 18-1269, the Supreme Court ruled this morning that federal courts may not employ federal common law to decide who owns a tax refund when a parent holding company files a tax return but a subsidiary generated the losses giving rise to the refund.

Click here for the full opinion.

ABI Media Teleconference:

TBD

Oral Arguments Date:

Dec. 3, 2019

Oral Arguments Date:

Tuesday, December 3, 2019

Transcript:

Certiorari Granted Date:

Friday, June 28, 2019

Petitions:

Petition for a writ of certiorari

Brief of respondent Federal Deposit Insurance Corporation, as Receiver for United Western Bank in opposition

Reply of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc.

Brief of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc.

Amicus Briefs:

Brief amicus curiae of American College of Tax Counsel

Other:

Motion to extend the time to file a response from May 3, 2019 to June 6, 2019, submitted to The Clerk.

Letter from counsel for petitioner waiving the 14-day waiting period under Rule 15.5

Joint motion for an extension of time to file the briefs on the merits filed

Joint appendix filed. (Statement of costs filed)