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1 [i] (2020)

handle is hein.preview/supdljqb0001 and id is 1 raw text is: 










               No. 18-1269

                  IN THE

&upreme (Court of the Uniteb S&tates5


SIMON E. RODRIGUEZ, IN HIS CAPACITY AS CHAPTER 7
TRUSTEE FOR THE BANKRUPTCY ESTATE OF UNITED
           WESTERN BANCORP, INC.,
                                 Petitioner,
                    V.
 FEDERAL DEPOSIT INSURANCE CORPORATION, IN ITS
 CAPACITY AS RECEIVER FOR UNITED WESTERN BANK,
                                Respondent.

   ON PETITION FOR A WRIT OF CERTIORARI To
     THE UNITED STATES COURT OF APPEALS
           FOR THE TENTH CIRCUIT

  BRIEF OF AMERICAN   COLLEGE   OF TAX
COUNSEL   AS AMICUS  CURIAE  IN SUPPORT
             OF PETITIONER

Thomas M. Bondy     Peter J. Connors
ORRICK, HERRINGTON &  Counsel of Record
  SUTCLIFFE LLP      Stephen C. Lessard
1152 15th Street NW  ORRICK, HERRINGTON &
Washington, DC 20005   SUTCLIFFE LLP
                     51 West 52nd Street
                     New York, NY 10019
                     (212) 506-5000
                     pconnors@orrick.com
          Counsel for Amicus Curiae