Rodriguez v. FDIC

Decided February 25, 2020. Neil M. Gorsuch delivered the opinion of the Court.

Docket 18-1269 · 589 U.S. ___ (2020)

The rule of In re Bob Richards Chrysler-Plymouth Corp., 473 F. 2d 262—which specifies how federal tax refund proceeds should be allocated among members of an affiliated group of corporations that file a consolidated return—is not a legitimate exercise of federal common lawmaking.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

Read the official opinion (PDF, supremecourt.gov) (opens primary source in a new tab)

Neil M. Gorsuch’s profile · All opinions since October Term 2017 · The Supreme Court

Source: Supreme Court of the United States, slip opinions (2020). Data last verified 2026-07-02. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).