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VENTO v. DIR. OF VIRGIN ISLANDS BUREAU OF INTERNAL

Nos. 11-2318, 11-2319, 11-2320, 11-2321, 11-2322, 11-2603, 11-2618, 11-2619, 11-2620, 11-2621, 11-2622, 11-2623, 11-2624, 11-2625, 12-1416, 12-1417.

715 F.3d 455 (2013)

Gail VENTO, Appellant in 11-2318 Richard Vento, Appellant in 11-2319 Renee Vento, Appellant in 11-2320 Nicole Mollison, Appellant in 11-2321 Lana Vento, Appellant in 11-2322 VI Derivatives LLC by VIFX LLC its Tax Matters Partner by Richard G. Vento its Tax Matter Partner, Appellant in 12-1416 VIFX by Richard G. Vento its Tax Matter Partner, Appellant in 12-1417 v. DIRECTOR OF VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE, Appellant in 11-2603 and 11-2618 through 11-2625 United States of America, Intervenor-Defendant-Appellee.

United States Court of Appeals, Third Circuit.

Filed: April 17, 2013.

Attorney(s) appearing for the Case

Robert L. Byer, Esq. , Susan G. Schwochau, Esq. , Duane Morris, Pittsburgh, PA, Nathan Z. Dershowitz, Esq. [argued], Victoria B. Eiger, Esq. , Dershowitz, Eiger & Adelson, New York, NY, Joseph M. Erwin, Esq. , Dallas, TX, Robert M. Palumbos, Esq. , Duane Morris, Philadelphia, PA, for Appellants Gail Vento, Richard Vento, Renee Vento, Nicole Mollison and Lana Vento.

Jennifer M. Rubin, Esq. [argued], Kenneth L. Greene, Esq. , United States Department of Justice, Tax Division, Washington, DC, for Appellee United States of America.

Tiffany V. Monrose, Esq. , Office of Attorney General of Virgin Islands, Department of Justice, St. Thomas, VI, Gene C. Schaerr, Esq. [argued], Winston & Strawn, Washington, DC, for Appellee Director of Virgin Islands Bureau of Internal Revenue.

Before: SMITH, HARDIMAN and ROTH, Circuit Judges.

OPINION OF THE COURT

HARDIMAN, Circuit Judge.

These consolidated appeals are of great importance to the tax regimes of the United States and the U.S. Virgin Islands. Residents of the Virgin Islands pay income taxes to the Virgin Islands Bureau of Internal Revenue (VIBIR) rather than the Internal Revenue Service (IRS). Appellants Richard and Lana Vento (the Ventos) filed a joint 2001 income tax return with the VIBIR. Their three daughters also filed their...

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