Legal Opinion
Virgin Islands Bureau of Internal Revenue v. Chase Manhattan Bank
District Court, Virgin Islands
Decided July 30, 2001No. 1993-093PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
MOORE, District Judge.
The Virgin Islands Bureau of Internal Revenue [the “VIBIR”] and Chase Manhattan Bank [“Chase”] have both moved for summary judgment. Chase has also asked for leave to file an amended answer to add, inter alia, a bad faith counterclaim against the VIBIR. For the reasons set forth below, the Court will grant the VI-BIR’s motion with respect to the two levies at issue and Chase’s motion with respect to the fifty-percent penalty sought by the VIBIR. The Court will also deny Chase’s motion for leave to amend its answer.
I. FACTUAL AND PROCEDURAL BACKGROUND
This case…
2Cases cited22 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Marie Saldana v. Kmart Corporation Marie Saldana, in No. 99-4055Court of Appeals for the Third Circuit · 2001
- Federal Deposit Insurance Corporation v. Ernst & YoungCourt of Appeals for the Fifth Circuit · 1992
- United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-PartyCourt of Appeals for the Second Circuit · 1974
- United States v. Bank of CelinaCourt of Appeals for the Sixth Circuit · 1983
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3Cited by3 opinions
- Chase Manhattan Bank, N.A. v. Government of the Virgin Islands of the United StatesDistrict Court, Virgin Islands · 2001
- Virgin Islands Bureau of Internal Revenue v. Chase Manhattan Bank, Defendant/third-Party v. William Lansdale, Third-PartyCourt of Appeals for the Third Circuit · 2002
- VI Bur Internal v. Chase Manhattan BankCourt of Appeals for the Third Circuit · 2002