Legal Opinion
Chase Manhattan Bank, N.A. v. Government of the Virgin Islands of the United States
District Court, Virgin Islands
Decided November 7, 2001No. 2000-234PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM
MOORE, District Judge.
Plaintiff Chase Manhattan Bank (“Chase” or “plaintiff’) moves for summary judgment. Defendant Virgin Islands Bureau of Internal Revenue (“VIBIR” or “defendant”) opposes plaintiffs motion and moves for summary judgment on its cross-motion. For the reasons set forth below, this Court will grant plaintiffs motion for summary judgment and deny defendant’s cross-motion for summary judgment.
I. BACKGROUND
Between 1990 and 1992, Chase timely filed its respective 1989, 1990, and 1991 income tax returns with the VIBIR and paid taxes reported and due on each return.…
2Cases cited15 opinions
- Marie Saldana v. Kmart Corporation Marie Saldana, in No. 99-4055Court of Appeals for the Third Circuit · 2001
- United States v. ChildsSupreme Court of the United States · 1924
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Danbury, Inc. v. Anthony Olive, Director, Bureau of Internal Revenue, Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1987
- Saldana v. Kmart Corp.District Court, Virgin Islands · 1999
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- The E.W. Scripps Company and Subsidiaries v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Sunoco Inc. v. CommissionerCourt of Appeals for the Third Circuit · 2011
- People v. WillisSuperior Court of The Virgin Islands · 2014
- The E.W. Scripps Co. v. United StatesCourt of Appeals for the Sixth Circuit · 2005