23-2319·TAX
Bank of America Corporation, f/k/a NationsBank, f/k/a BankAmerica Corporation, f/k/a FleetBoston Financial Corporation, f/k/a BankBoston Corporation, f/k/a Summit Bancorp, f/k/a Mbna Corporation, f/k/a Merrill Lynch & Company, Incorporated v. United States of America
Affirmed
Status
- Scheduled
- Argued
- Opinion Issued (current)
Question Presented
Whether surviving corporation following merger can net the interest on underpayment and overpayment by merged corporations.
Argument Date
May 6, 2025
Argument Time
9:30 a.m.
Panel
V
Courtroom
Tweed Courtroom (Room 414-D)
Lower Court Judge
Conrad
Panel
Judge Agee
Judge Wynn
Judge Rushing
Citation
CaseBank of America Corporation, f/k/a NationsBank, f/k/a BankAmerica Corporation, f/k/a FleetBoston Financial Corporation, f/k/a BankBoston Corporation, f/k/a Summit Bancorp, f/k/a Mbna Corporation, f/k/a Merrill Lynch & Company, Incorporated v. United States of America, No. 23-2319 (4th Cir. July 29, 2025)
PanelAgee, Wynn & Rushing, JJ.
Arguing Counsel
Panel That Day
2 of 2 cases argued May 6, 2025 before this panel have been decided.
Decided
23-2319· This case
Bank of America Corporation, f/k/a NationsBank, f/k/a BankAmerica Corporation, f/k/a FleetBoston Financial Corporation, f/k/a BankBoston Corporation, f/k/a Summit Bancorp, f/k/a Mbna Corporation, f/k/a Merrill Lynch & Company, Incorporated v. United States of America
Authored by Judge Wynn
24-1302
Towers Watson & Co. v. National Union Fire Insurance Company
Authored by Judge Agee
Opinions
- Read opinion ↗July 29, 2025Majorityby Wynn
Disposition
Affirmed
July 29, 2025