HUFF v. COMMISSIONER OF IRS

Nos. 11-10608, 11-10617, 11-10618.

743 F.3d 790 (2014)

George C. HUFF, Petitioner, Government of the United States Virgin Islands, Movant-Appellant, v. COMMISSIONER OF IRS, Respondent-Appellee. Barry P. Cooper, Petitioner, Government of the United States Virgin Islands, Movant-Appellant, v. Commissioner of IRS, Respondent-Appellee. Patrick A. McGrogan, Petitioner, Government of the United States Virgin Islands, Movant-Appellant, v. Commissioner of IRS, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

February 20, 2014.


Attorney(s) appearing for the Case

Gene C. Schaerr , Winston & Strawn, LLP, Washington, DC, for Movant-Appellant.

Joseph A. Diruzzo, III , Fuerst Ittleman David & Joseph, PL, Miami, FL, for Petitioner.

Jennifer Marie Rubin , Gilbert Steven Rothenberg, U.S. Department of Justice, Washington, DC, for Respondent-Appellee.

Before TJOFLAT, HULL, and KRAVITCH, Circuit Judges.


TJOFLAT, Circuit Judge:

In these consolidated appeals, we review the United States Tax Court's denial of the Virgin Islands' motion to intervene in George Huff's, Patrick McGrogan's, and Barry Cooper's (the "Taxpayers") proceedings in the Tax Court.1 After reviewing the record and considering the parties' arguments, we hold that the Tax Court erred in denying the Virgin Islands' motions to intervene. We accordingly reverse the Tax Court...

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