Legal Opinion
First Hartford Corp. Pension Plan & Trust v. United States
Court of Appeals for the Federal Circuit
Decided October 19, 1999No. 99-5032PublishedCited by 186 opinions
1Opinion of the Court
MICHEL, Circuit Judge.
First Hartford Corporation Pension Plan & Trust (“First Hartford”) is a shareholder of Dollar Dry Dock Bank of New York (“Dollar”), a state-chartered mutual savings bank that resulted from the merger of two financially troubled savings banks. As a condition of the merger, the two banks entered into an agreement with the Federal Deposit Insurance Corporation (“FDIC”) requiring Dollar to maintain certain minimum levels of total capital, but permitting Dollar to amortize the intangible asset of supervisory goodwill over fifteen years in its accounting treatment of the…
2Cases cited35 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Gladstone, Realtors v. Village of BellwoodSupreme Court of the United States · 1979
- Kamen v. Kemper Financial Services, Inc.Supreme Court of the United States · 1991
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3Cited by186 opinions
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