1、Congressional Research Service ? The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code 98-274 AUpdated August 1, 2001Savings and Loan Goodwill Cases on RemandM. Maureen MurphyLegislative AttorneyAmerican Law DivisionSummaryThis report discusses the Supreme Courts decis
2、ion in United States v. WinstarCorporation, 518 U.S. 839, 116 S.C. 2432 (1996), in which the Court ruled that theUnited States had breached contracts made by the Federal Home Loan Bank Board withvarious savings and loan institutions. Before the federal courts are two separate lines ofcases claiming
3、damages for legislation affecting agreements by regulators in the 1980swith investors in failing thrifts as to treatment of goodwill and change in tax law. In thegoodwill cases, in December 1997, the United States Court of Federal Claims ruledagainst the government on many common issues in the over
4、200 similar cases before thatcourt. In May 1998, that court ruled, on the basis of the facts of one of those cases, thatthe Federal Deposit Insurance Corporation could maintain a claim against the UnitedStates as successor to a failed institution and that private investors in that institutionwould b