Capital Bancshares, Inc. v. Federal Deposit Ins. Corp.

United States Court of Appeals, Fifth Circuit. No. 91–3085. CAPITAL BANCSHARES, INC., Plaintiff–Appellant/Cross–Appellee, v. FEDERAL DEPOSIT INSURANCE CORPORATION, Intervener–Appellee, Cross–Appellant, v. UNITED STATES OF AMERICA, Defendant. April 3, 1992. Appeal from the United States District Court for the Middle District of Louisiana. Before REYNALDO G. GARZA, GARWOOD and DUHÉ, Circuit Judges. REYNALDO G. GARZA, Circuit Judge: PRELIMINARY STATEMENT This complicated and involved litigation involves the right to tax refunds paid by the Internal Revenue Service ("IRS") due to losses sustained…