United States District Court, W.D. Washington, Tacoma
ORDER GRANTING IN PART AND DENYING IN PART DEFENDANT'S MOTION TO DISMISS, GRANTING PLAINTIFF LEAVE TO AMEND, AND DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT
BENJAMIN H. SETTLE, District Judge.
This matter comes before the Court on Plaintiff Clark County Bancorporation's ("CCB") motion for summary judgment (Dkt. 25) and Defendant Federal Deposit Insurance Corporation-Receiver's ("FDIC-R") motion to dismiss (Dkt. 40). The Court has considered the pleadings filed in support of and in opposition to the motions and the remainder of the file and hereby rules as follows.
I. PROCEDURAL HISTORY
On October 15, 2014, CCB filed a complaint against Defendants Federal Deposit Insurance Corporation ("FDIC") and FDIC-R demanding a ruling that the FDIC's Disallowance of Claim was improper and awarding CCB $9, 682, 280.05 as set forth in CCB's proof of claim. Dkt. 1.
On January 9, 2015, CCB filed a motion for summary judgment. Dkt. 25.
On February 12, 2015, FDIC filed a motion to dismiss. Dkt. 32. On February 26, 2015, CCB filed an amended complaint. Dkt. 35. On March 3, 2015, CCB voluntarily dismissed its claim against FDIC. Dkt. 36.
On March 6, 2015, FDIC-R responded to CCB's motion for summary judgment. Dkt. 37.
On March 11, 2015, FDIC-R filed a motion to dismiss. Dkt. 40. On April 27, 2015, CCB responded to FDIC-R's motion (Dkt. 46) and replied to its motion for summary judgment (Dkt. 49). On May 18, 2015, FDIC-R replied to CCB's response. Dkt. 53.
II. FACTUAL BACKGROUND
The material facts of this case are almost entirely undisputed. CCB was the parent of the Bank of Clark County, which was taken over by the FDIC in 2009. Based on the Bank of Clark County loses, the FDIC-R filed amended tax returns for previous years, and the IRS subsequently issued refunds to the FDIC for more than nine million dollars. CCB also filed amended tax returns based on the same loses, but the IRS did not issue duplicate refunds. CCB's complaint alleges that it is entitled to the refunds that the IRS sent to the FDIC-R.
A. Motion to Dismiss
FDIC-R requests that the Court dismiss CCB's complaint because the Court lacks jurisdiction over CCB's claims and because CCB ...