Legal Opinion
Chase Manhattan Bank, N.A. v. Government of the Virgin Islands, Bureau of Internal Revenue
Court of Appeals for the Third Circuit
Decided August 13, 2002No. 01-4317PublishedCited by 18 opinions
1Opinion of the Court
AMBRO, FUENTES and GARTH, Circuit Judges
OPINION OF THE COURT
At issue in this case is the interest rate that should apply to the overpayment of income tax owed to the Virgin Islands’ taxing authority. The Virgin Islands Bureau of Internal Revenue (the “VIBIR”) appeals the District Court of the Virgin Islands’ application of the Virgin Islands Code rate of 12%, rather than the lower federal rate. We reverse.
I. Background
The facts of this case are not contested. Chase Manhattan Bank, N.A. (“Chase”) overpaid its income taxes for the years 1989, 1990, and 1991. In-1994 Chase and the VIBIR agreed…
2Cases cited10 opinions
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- American Medical Imaging Corp. v. St. Paul Fire and Marine Insurance CompanyCourt of Appeals for the Third Circuit · 1991
- Danbury, Inc. v. Anthony Olive, Director, Bureau of Internal Revenue, Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1987
- Chicago Bridge and Iron Company, Ltd. v. Ruben B. Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1970
- Sayre & Company, Ltd. v. R. A. Riddell, Commissioner of Revenue and TaxationCourt of Appeals for the Ninth Circuit · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Bluebeard's Castle, Inc. Castle Acquisitions, Inc. v. Government of the Virgin Islands Roy Martin, in His Official Capacity as Tax AssessorCourt of Appeals for the Third Circuit · 2003
- Government of the United States Virgin Islands v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2014
- Patrick McGrogan v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2013
- The E.W. Scripps Company and Subsidiaries v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Huff v. CommissionerUnited States Tax Court · 2012
13 more not listed; retrieve them via the Exa API.