No. 18-1269October Term 2019Decided Feb 25, 2020
Rodriguez v. FDIC
This case is about who owns a federal tax refund paid to a corporate group when the refund is sent to the parent company but was generated by a subsidiary’s losses.
Case status
- Current stage
- Decided
- Latest event
- Decision released Feb 25, 2020
- What it's about
This case is about who owns a federal tax refund paid to a corporate group when the refund is sent to the parent company but was generated by a subsidiary’s losses. The Court considered whether that ownership dispute should be decided under a judge-made federal rule or under ordinary state law.
Question presented
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.
- Case path
United States Court of Appeals for the Tenth Circuit / Decision released Feb 25, 2020
- Area
Business and Regulation
Timing
Decided February 25, 2020
The Court released its decision on February 25, 2020 without hearing oral argument.
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Jul 3, 2026
- Method
- Methodology