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ALABAMA v. F.D.I.C.

Case No. 2:11-cv-272-MEF.

840 F.Supp.2d 1305 (2012)

The State of ALABAMA, Department of Revenue, Plaintiff, v. FEDERAL DEPOSIT INSURANCE CORPORATION, as Receiver for Colonial Bank, and Branch Banking and Trust Company, as Successor in Interest to Colonial Bank, Defendants.

United States District Court, M.D. Alabama, Northern Division.

January 17, 2012.

Attorney(s) appearing for the Case

David Edward Avery, III , Alabama Dept. of Revenue, Montgomery, AL, for Plaintiff.

Henry Hamilton Hutchinson , James Northcutt Walter, Jr. , Michael Courtney Williams , Richard F Calhoun, Jr. , Capell & Howard, P.C., David R. Boyd , Walter Joseph McCorkle, Jr. , Balch & Bingham, Montgomery, AL, Jeffrey E. Schmitt , Federal Deposit Insurance Corporation, Arlington, VA, Bingham David Edwards, Jr. , Harold H. Boles , William Clark Watson , Balch & Bingham LLP, Birmingham, AL, for Defendants.

MEMORANDUM OPINION AND ORDER

MARK E. FULLER, District Judge.

I. INTRODUCTION

This cause comes before the Court on Branch Banking and Trust's (BB & T) Motion to Dismiss (Doc. # 8). The Alabama Department of Revenue (ADOR) initially brought suit against the Federal Deposit Insurance Corporation (FDIC) and BB & T for the payment of taxes incurred by Colonial Bank and its various affiliates, claiming that both the FDIC and BB & T were successors...

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