Federal Deposit Insurance v. Brandt (In Re Florida Park Banks, Inc.)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• parties are free to allocate by agreement the tax refunds resulting from the filing of consolidated return
• No agreement, so the court allocated the refund in accordance with the individual taxpayer’s attributable share.

Source: CourtListener parenthetical corpus (CC0).