WMI HOLDINGS CORP. v. U.S.

2017-1944.

891 F.3d 1016 (2018)

WMI HOLDINGS CORP., fka Washington Mutual Inc., as successor in interest to H.F. Ahmanson & Co. and Subsidiaries, Federal Deposit Insurance Corporation, as receiver for Washington Mutual Bank, a Federal Association, as successor in interest to Home Savings of America, Savings of America, Inc., as substitute agent for H.F. Ahmanson & Co. and Subsidiaries, Plaintiffs-Appellants v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: June 4, 2018.


Attorney(s) appearing for the Case

ALAN I. HOROWITZ, Miller & Chevalier Chartered, Washington, DC, argued all for plaintiffs-appellants.

Plaintiff-appellant WMI Holdings Corp. also represented by MARIA O'TOOLE JONES, STEVEN R. DIXON.

TAMARA L. SHEPARD, DLA Piper US LLP, Boston, MA, for plaintiff-appellant Federal Deposit Insurance Corporation.

THOMAS D. JOHNSTON, Shearman & Sterling LLP, Washington, DC, for plaintiff-appellant Savings of America, Inc. Also represented by RICHARD JOHN GAGNON, JR.

ANDREW M. WEINER, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by DAVID A. HUBBERT, BRUCE R. ELLISEN.

Before Prost, Chief Judge, Dyk and O'Malley, Circuit Judges.


This appeal involves Appellant WMI Holdings Corp.'s ("WMI's") claim for a refund of federal taxes paid by its predecessor.1 WMI contends it is entitled to more than $250 million in refunds attributable to losses and deductions that its predecessor should have received for certain intangible assets...

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