What business does the FDIC have with a BHC? They did not pay off creditors, why should they be entitled to any tax refund. Their juisdiction is over banks, not holding companies. This is an important case and should set precidence. If Colonial wins, so do alot of other BHC, including CORUS. If the FDIC needs more money let them extract it out of thriving banks. Heaven knows the banks extract plenty out of ordinary citizens.