1. Home
  2. Browse Decisions
  3. F.3d
  4. 299 F.3d
  5. 299 F.3d 207 (2002)
 

BA PROPERTIES INC. v. GOVT. OF U.S. VIRGIN ISLANDS

No. 00-2771.

299 F.3d 207 (2002)

BA PROPERTIES INC.; Bank of America, N.T. & S.A. v. GOVERNMENT OF the UNITED STATES VIRGIN ISLANDS; Marie Bass, in her capacity as Recorder of Deeds; Gwendolyn Adams, in her capacity as Commissioner of Dep't of Finance, Appellants.

United States Court of Appeals, Third Circuit.

Filed July 29, 2002.

Attorney(s) appearing for the Case

Iver A. Stridiron, Attorney General, Frederick Handleman, Solicitor General, Richard M. Prendergast (argued), Assistant Attorney General, Office of the Attorney General of the Virgin Islands, St. Croix, Virgin Islands, for Appellants.

Maria T. Hodge (argued), Danielle C. Comeaux, Hodge & Francois, St. Thomas, Virgin Islands, for Appellees.

BEFORE: BECKER, Chief Judge, NYGAARD and COWEN, Circuit Judges.

OPINION OF THE COURT

BECKER, Chief Judge.

This appeal presents a close and difficult question concerning the meaning of an exemption provision in the Virgin Islands Stamp Tax Act. At the first level, resolution of the case requires investigation of the law of real estate financing, with consequent impact on foreclosure practice in the U.S. Virgin Islands. Ultimately, however, the case turns on the application of the rules of construction governing tax exemptions...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases