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U.S. Supreme Court Rules Against Use of Bob Richards Rule to Determine Ownership of Tax Refund Within Consolidated Group: Consolidated Return Filers Should Check Their Tax Sharing Agreements Now

On February 25, 2020, in Rodriguez v. Federal Deposit Insurance Corporation, No. 18-1269 (U.S. 2020), the U.S. Supreme Court effectively ruled that the so-called “Bob Richards rule” should not be used to determine which member of a group of corporations filing a consolidated federal income tax return is entitled to a federal income tax refund.

USA, Insolvency & Restructuring, Litigation, Tax, Kelley Drye & Warren LLP, Income tax, Internal Revenue Service (USA), Federal Deposit Insurance Corporation (USA), Supreme Court of the United States
Test for granting leave to sue court-appointed receiver

Introduction
'Frivolous or vexatious' test
'Strong prima facie case' test
Applying the same test for leave
Receiver's appointment and discharge orders
Comment

Canada, Insolvency & Restructuring, Litigation, Dentons, Shareholder, Vexatious litigation, Prima facie, Bankruptcy and Insolvency Act 1985 (Canada), Supreme Court of Canada, Court of Appeal for Ontario
Production of documents from court-appointed receivers

Introduction
Receivership and OSC proceeding
Production by court-appointed receivers
Not the right forum
Comment


Introduction

Canada, Ontario, Insolvency & Restructuring, Litigation, Dentons, Ontario Securities Commission, Court of Appeal for Ontario
The Hollinger sealing order – using the <i>Sierra Club</i> test to protect settlement privilege

 

Introduction

Canada, Ontario, Insolvency & Restructuring, Litigation, Dentons, Confidentiality, Interest, Discovery, Freedom of speech, Non-disclosure agreement, Right to a fair trial, KPMG, Trustee, Court of Appeal for Ontario