Imperial Capital Bancorp, Inc. v. Federal Deposit Insurance (In re Imperial Capital Bancorp, Inc.)
Opinion
lead Opinion
ORDER REGARDING MOTIONS FOR SUMMARY JUDGMENT [Doc. Nos. 77 and 78]
CATHY ANN BENCIVENGO, District Judge.
On November 6, 2012, Plaintiff Imperial Capital Bancorp (“Imperial”) filed a motion for summary judgment as to the First Claim for Relief in the Complaint seeking a declaratory judgment regarding ownership of certain tax refunds. [Doc. No. 77.] 1 On December 19, 2012, Defendant Federal Deposit Insurance Corporation, as Receiver for Imperial Capital Bank (“Bank”) filed an opposition to Imperial’s motion. [Doe. No. 83.] On January 16, 2013, Imperial filed a reply to the opposition. [Doc. No. 85.]
On November 7, 2012, the Bank filed a motion for summary judgment as to the First Claim for Relief in the Complaint seeking declaratory judgment regarding ownership of certain tax refunds. [Doc. No. 78.] On December 19, 2012, Imperial *28 filed an opposition to the Bank’s motion. [Doc. No. 82.] On January 16, 2013, the Bank filed a reply to the opposition. [Doc. No. 87.] 2
On January 20, 2013, the Court held oral argument with regard to both motions for summary judgment. [Doc. No. 89.] Daniel Brown, Esq., appeared on behalf of Imperial. Jeffrey Isaacs, Esq., and Gerald Kennedy, Esq.,…