The FDIC will NOT request an en blanc rehearing--hell they won the last time. Simon would be crazy to request a rehearing, we lost because the Tenth Circuit Court of Appeals adopted the Bob Richards ruling.
Conclusion
In sum, we conclude that the Agreement creates an agency relationship
between UWBI and the Bank and that, consequently, the Agreement’s intended
treatment of tax refunds does not differ from the general rule outlined in Barnes and
Bob Richards.[/b] Therefore, we conclude that the tax refund at issue belongs to the
Bank, and that the FDIC, as receiver for the Bank, was entitled to summary judgment
in its favor
In law, a summary judgment (also judgment as a matter of law
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