How 11th Circ. Muddied The Law On Bank Tax Refunds

Law360, New York (September 6, 2013, 2:55 PM EDT) -- In a recent decision, the Eleventh Circuit held that tax refunds remitted by the Internal Revenue Service to a holding company were not the property of the holding company's bankruptcy estate but instead had to be forwarded to the Federal Deposit Insurance Corporation, as receiver for the separate estate of the holding company's bank subsidiary....

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