Floyd v. Bank of America, N.A.

How courts have described this case

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

• concluding that a corporation cannot net interest under § 6621 for payments made by different corporations before a merger
• “[I]t is the identity of the corporation at the time of the payments that matters.”
• discussing the applicable standard of review

Source: CourtListener parenthetical corpus (CC0).