Legal Opinion
Capital Bancshares, Inc. v. Federal Deposit Insurance
Court of Appeals for the Fifth Circuit
Decided April 3, 1992No. 91-3085PublishedCited by 1 opinion
1Opinion of the Court
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 by a now bankrupt subsidiary of plaintiff parent. For the reasons stated below, we affirm the summary judgment of the district court in favor of the Federal Deposit Insurance Corporation (“FDIC”) that the refund is the property of the bankrupt. We reverse, however, the district court’s award of attorneys’ fees to the parent.
BACKGROUND
Capital Bancshares, Inc. (“Bancshares”) is the common parent of…
2Cases cited12 opinions
- Susan Waltman v. International Paper Co.Court of Appeals for the Fifth Circuit · 1989
- Western Pacific Railroad Corp. v. Western Pacific Railroad Co.Supreme Court of the United States · 1953
- Bob Richards Chrysler-Plymouth Corporation, Inc. v. EnglandCourt of Appeals for the Ninth Circuit · 1973
- Western Pac R.R. Corp. v. Western Pac. R. Co. Metzger v. Western Pac. R. Co.Court of Appeals for the Ninth Circuit · 1952
- Kirkpatrick v. YoungSupreme Court of Louisiana · 1984
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3Cited by1 opinion
- Capital Bancshares, Inc., Plaintiff-Appellant/cross-Appellee v. Federal Deposit Insurance Corporation, Intervenor-Appellee, Cross-Appellant v. United StatesCourt of Appeals for the Fifth Circuit · 1992