Legal Opinion
In Re BankUnited Financial Corp. v. FDIC
Court of Appeals for the Eleventh Circuit
Decided August 15, 2013No. 12-11392PublishedCited by 12 opinions
1Opinion of the Court
TJOFLAT, Circuit Judge:
I
United States Department of Treasury regulations provide that a parent corporation may file in its own name a consolidated income tax return for itself and its subsidiary corporations (the “Consolidated Group” or “Group”). 1 In addition to filing the tax return in its own name, the parent corporation receives in its name any income tax refunds due the members of the Consolidated Group. 2 Federal law does not govern the allocation of the Group’s tax refunds; hence, a parent and its subsidiaries are free to provide for the allocation of tax refunds by contract.
This case…
2Cases cited3 opinions
- Bob Richards Chrysler-Plymouth Corporation, Inc. v. EnglandCourt of Appeals for the Ninth Circuit · 1973
- Rohner v. NiemannSupreme Court of Delaware · 1977
- Superintendent of Insurance for the State of New York v. First Central Financial Corp. (In Re First Central Financial Corp.)United States Bankruptcy Court, E.D. New York · 2001
3Cited by12 opinions
- FDIC v. Clifford ZuckerCourt of Appeals for the Eleventh Circuit · 2013
- Federal Deposit Insurance v. AmFin Financial Corp.Court of Appeals for the Sixth Circuit · 2014
- Federal Deposit Insurance, Corp. v. FBOP Corp.District Court, N.D. Illinois · 2017
- In re Temecula Valley Bancorp, Inc.District Court, C.D. California · 2014
- Giuliano v. Federal Deposit Insurance (In re Downey Financial Corp.)United States Bankruptcy Court, D. Delaware · 2013
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