Tax Refund Dispute

Legal battle over the ownership of a tax refund generated by a consolidated corporate tax return following a bank failure.

1. Rodriguez v. Federal Deposit Insurance Corp.

2. Jurisdiction: United States (February 25, 2020)
3. DefendantsFederal Deposit Insurance CorporationPlaintiffsSimon E. RodriguezJudgesNeil GorsuchInstitutionsSupreme Court of the United StatesUnited Western BankUnited Western Bancorp, Inc.Internal Revenue Service
4. Case Tags: Federal Common Law;Tax Refund Dispute;Bank Failure;Supreme Court Decision