United States Third Circuit
BA PROP., INC. v. GOV'T OF THE US VIRGIN ISLANDS, 00-2771
Tax exemption provision section 128(a)(2) of the Virgin Islands Stamp Tax Act was intended to apply to transactions in which a deed of trust is used as a mortgage substitute.
Appellate Information
- Decided 07/29/2002
- Published 07/29/2002
Judges
- BEFORE: BECKER, Chief Judge, NYGAARD and COWEN, Circuit Judges.
Court
- United States Third Circuit
Counsel
- For Appellant:
- 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.
- For Appellees:
- Maria T. Hodge (argued), Danielle C. Comeaux, Hodge & Francois, St. Thomas, Virgin Islands, for Appellees.