WILMINGTON, Del. - The bankruptcy judge presiding over the Chapter 7 proceeding of Downey Financial Corp. on Oct. 8 ruled that a tax refund of more than $373 million belongs to the bankruptcy estate and cannot be claimed by the Federal Deposit Insurance Corp. (Alfred T. Giuliano, et al. v. Federal Deposit Insurance Corporation $(In Re: Downey Financial Corporation$), No. 08-13041 Adv. No. 10-53731, Chapter 7, D. Del. Bkcy.).