Giuliano v. FDIC (In re Downey Fin. Corp.)

Tax refund issued to debtor bank holding company was property of the estate.
Whether a tax refund the IRS issued to a bank holding company that had declared chapter 7 bankruptcy was property of the company's bankruptcy estate or had to be shared with a non-debtor subsidiary bank the FDIC had placed into receivership.
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Commercial case opionion summary, case decided on October 08,2013, LexisNexis #1013-124