The Supreme Court will hear arguments on Dec. 3 in a case involving a dispute over a $4 million tax refund.
The high court released its December argument calendar on Sept. 13. It decided in June to take up the case.
The case centers on the legal status of a tax refund when the parent company is holding on to it. The issue is critical in bankruptcy proceedings, when a subsidiary may be treated as a creditor competing with other creditors if the parent owns the refund.
Simon E. Rodriguez, the trustee for the bankruptcy estate of ...