Legal Opinion
Giuliano v. Federal Deposit Insurance (In re Downey Financial Corp.)
United States Bankruptcy Court, D. Delaware
Decided October 8, 2013No. Case No. 08-13041(CSS) Jointly Administered; Adv. Proc. No. 10-53731(CSS)PublishedCited by 6 opinions
1Opinion of the Court
Chapter 7
RE: Adv. Docket Nos.: 79 and 81
OPINION 1
Sontchi, J.
INTRODUCTION
This matter requires the Court to determine whether a substantial tax refund is property of the estate due to a tax sharing agreement between the debtor, Downey Financing Corp. (“DFC” or the “Debtor”), and its non-debtor subsidiary, Downey Savings and Loan Association, F.A. (“Dow-ney Bank”). The tax sharing agreement established a method for (i) allocating the consolidated tax liability, (ii) reimbursement and payment of such tax liability, and (iii) establishing procedures for filing tax returns. The Debtor and its…
2Cases cited51 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Samuel Mesnick v. General Electric CompanyCourt of Appeals for the First Circuit · 1991
46 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cantor v. Federal Deposit InsuranceCourt of Appeals for the Third Circuit · 2015
- Rodriguez v. Federal Deposit Insurance (In re United Western Bancorp, Inc.)United States Bankruptcy Court, D. Colorado · 2016
- Federal Deposit Insurance Corp. v. Rodriguez (In re United Western Bancorp, Inc.)District Court, D. Colorado · 2017
- In re HampshireUnited States Bankruptcy Court, E.D. Pennsylvania · 2014
- Security National Mortgage Company v. Lehman Brothers Holdings, Inc.Superior Court of Delaware · 2016
1 more not listed; retrieve them via the Exa API.