No. 18-1269
Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. v. Federal Deposit Insurance Corporation, as Receiver for United Western Bank
Tags: affiliated-group affiliated-groups bob-richards-rule circuit-split corporate-taxation federal-common-law state-law tax-refund
Latest Conference:
2019-06-27
(distributed 2 times)
Question Presented (from Petition)
Whether courts should determine ownership of a tax refund paid to an affiliated group based on the federal common law "Bob Richards rule," as three Circuits hold, or based on the law of the relevant State, as four Circuits hold.
Question Presented (AI Summary)
Whether courts should determine ownership of a tax refund paid to an affiliated group based on the federal common law 'Bob Richards rule,' as three Circuits hold, or based on the law of the relevant State, as four Circuits hold
Docket Entries
2020-03-30
JUDGMENT ISSUED.
2020-02-25
Judgment VACATED and case REMANDED. Gorsuch, J., delivered the opinion for a unanimous Court.
2019-12-03
Argued. For petitioner: Mitchell P. Reich, Washington, D. C. For respondent: Michael Huston, Assistant to the Solicitor General, Washington, D. C.
2019-11-14
Reply of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed. (Distributed)
2019-10-25
CIRCULATED
2019-10-23
Record requested from the U.S.C.A. 10th Circuit...
2019-10-17
Brief of respondent Federal Deposit Insurance Corporation, as Receiver for United Western Bank filed.
2019-09-13
SET FOR ARGUMENT on Tuesday, December 3, 2019.
2019-08-30
Brief of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed.
2019-08-30
Joint appendix filed. (Statement of costs filed)
2019-07-16
Joint motion for an extension of time to file the briefs on the merits granted. The time to file the joint appendix and petitioner's brief on the merits is extended to and including August 30, 2019. The time to file respondent's brief on the merits is extended to and including October 17, 2019.
2019-07-09
Joint motion for an extension of time to file the briefs on the merits filed.
2019-06-28
Petition GRANTED.
2019-06-26
DISTRIBUTED for Conference of 6/27/2019.
2019-06-06
Reply of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed. (Distributed)
2019-06-04
DISTRIBUTED for Conference of 6/20/2019.
2019-06-03
Brief of respondent Federal Deposit Insurance Corporation, as Receiver for United Western Bank in opposition filed.
2019-05-29
Letter from counsel for petitioner waiving the 14-day waiting period under Rule 15.5 filed.
2019-05-03
Brief amicus curiae of American College of Tax Counsel filed.
2019-04-26
Motion to extend the time to file a response is granted and the time is extended to and including June 6, 2019.
2019-04-26
Motion to extend the time to file a response from May 3, 2019 to June 6, 2019, submitted to The Clerk.
2019-04-01
Petition for a writ of certiorari filed. (Response due May 3, 2019)
Attorneys
American College of Tax Counsel
Federal Deposit Insurance Corporation, as Receiver for United Western Bank
Noel J. Francisco — Solicitor General, Respondent
Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc.
Mitchell Pearsall Reich — Hogan Lovells US LLP, Petitioner
Neal Kumar Katyal — Hogan Lovells US LLP, Petitioner