|Full Name||Rodriguez v. Federal Deposit Insurance Corp.|
|Short Name||Rodriguez v. Federal Deposit Insurance Corp.|
|Respondent||Federal Deposit Insurance Corp.|
|Date Argued (Reargued)||Dec. 3, 2019|
Whether courts should determine ownership of a tax refund paid to an affiliated group based on the federal common law “Bob Richards rule,” as three circuits hold, or based on the law of the relevant state, as four circuits hold.