Government of the United States Virgin Islands v. Commissioner of IRS

TJOFLAT, Circuit Judge:

In these consolidated appeals, we review the United States Tax Court’s denial of the Virgin Islands’ motion to intervene in George Huffs, Patrick McGrogan’s, and Barry Cooper’s (the “Taxpayers”) proceedings in the Tax Court. 1 After reviewing the record and considering the parties’ arguments, we hold that the Tax Court erred in denying the Virgin Islands’ motions to intervene. We accordingly reverse the Tax Court’s rulings and remand these cases with instructions that the Tax Court grant the Virgin Islands intervention.

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The United States and Virgin Islands operate…