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CHASE MANHATTAN BANK v. GOVT. OF VIRGIN ISLANDS

No. 01-4317.

300 F.3d 320 (2002)

CHASE MANHATTAN BANK, N.A. v. GOVERNMENT OF THE VIRGIN ISLANDS, Bureau of Internal Revenue, Appellant.

United States Court of Appeals, Third Circuit.

Filed August 13, 2002.

Attorney(s) appearing for the Case

Iver A. Stridiron, Attorney General, Elliott McIver Davis, Solicitor General, Joanne E. Bozzuto (Argued), Special Assistant Attorney General, Office of Attorney General of Virgin Islands, Department of Justice, Charlotte Amalie, St. Thomas, Richard M. Prendergast, Assistant Attorney General, Office of Attorney General of Virgin Islands, Christiansted, St. Croix, for Appellant Government of the Virgin Islands.

Lawrence M. Hill (Argued), Michael I. Saltzman, Richard A. Nessler, White & Case LLP, New York, for Appellee Chase Manhattan Bank, N.A.

William G. Myers III, Solicitor, U.S. Department of the Interior, David L. Atkinson, United States Attorney, Eileen J. O'Connor, Assistant Attorney General, David Carmack, Thomas J. Sawyer, United States Department of Justice, Tax Division, Washington, DC, for Amicus-Appellant United States of America.

Before: AMBRO, FUENTES and GARTH, Circuit Judges.

OPINION OF THE COURT

AMBRO, Circuit Judge.

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...

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