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IN RE UNITED WESTERN BANCORP, INC.

Case No. 12-13815 TBM. Adv. Pro. No. 14-1191 TBM.

558 B.R. 409 (2016)

IN RE: UNITED WESTERN BANCORP, INC., Debtor. Simon E. Rodriguez, in his capacity as Chapter 7 Trustee for the bankruptcy estate of United Western Bancorp, Inc., Plaintiff, v. Federal Deposit Insurance Corporation, in its capacity as Receiver of United Western Bank, Defendant.

United States Bankruptcy Court, D. Colorado.

Signed September 16, 2016.

Attorney(s) appearing for the Case

Mark E. Haynes , Kimberley Haines Tyson , Denver, CO, for Plaintiff.

John F. Young , Denver, CO, for Defendant.

OPINION AND ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT

Everyone wants a tax refund — especially a tax refund of $4,081,335. That is the amount that the Internal Revenue Service agreed should be returned (the "Tax Refund") based upon the offset of net operating losses and past...

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