In re NETBANK, INC., Debtor.
FDIC, as Receiver for NetBank, Plaintiff-Appellant,
v.
Clifford Zucker, in his capacity as Liquidating Supervisor for Netbank, Inc., Defendant-Appellee.
United States Court of Appeals, Eleventh Circuit.https://leagle.com/images/logo.png
Before HULL, ANDERSON, and FARRIS, Circuit Judges.
United States Court of Appeals, Eleventh Circuit.
ANDERSON, Circuit Judge:
This appeal requires us to determine the proper bankruptcy treatment of tax refunds in light of a tax sharing agreement between a parent company, NetBank, Inc. ("NetBank"), and its subsidiary, NetBank, f.s.b. ("Bank"). Appellant Federal Deposit Insurance Corporation ("FDIC"), as receiver for the Bank, challenges the judgment of the lower courts concluding that the tax sharing agreement established...
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