United States Third Circuit

The federal interest rate, Internal Revenue Code section 6621, applies to overpayment of income tax owed to the Virgin Islands' taxing authority, rather than the rate from the Virgin Islands Code.

Appellate Information

• Argued 05/13/2002
• Decided 08/13/2002
• Published 08/14/2002

Judges

• Before:  AMBRO, FUENTES and GARTH, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• 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., 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.


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