Rodriguez v. FDIC
Decided February 25, 2020. Neil M. Gorsuch delivered the opinion of the Court.
Docket 18-1269 · 589 U.S. ___ (2020)
Holding
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.
How the Justices voted
Decided 9–0.
Majority · 9
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. The lineup is the syllabus’s disposition of who wrote and joined each opinion. Source: the opinion’s syllabus (supremecourt.gov).
Official text
Read the official opinion (PDF, supremecourt.gov)
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Neil M. Gorsuch’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (2020). Data last verified 2026-08-15. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).