Judith Coffey v. CIR

United States Court of Appeals For the Eighth Circuit ___________________________ No. 18-3256 ___________________________ Judith S. Coffey Appellee Government of the United States Virgin Islands, (“V.I. Government”) Intervenor - Appellee v. Commissioner of Internal Revenue Appellant ___________________________ No. 18-3259 ___________________________ Estate of James Coffey, Judith Coffey Executrix Appellee v. Commissioner of Internal Revenue Appellant ____________ Appeal from The United States Tax Court ____________ Submitted: September 23, 2020 Filed: December 15, 2020 ____________ Before…