Government of the United States Virgin Islands v. Commissioner of IRS

Summary

The Eleventh Circuit reviewed consolidated appeals from the United States Tax Court's denial of the Government of the United States Virgin Islands' motions to intervene in taxpayers' deficiency proceedings. The court held that the Virgin Islands had a legally protectable interest and was entitled to intervene as of right under Federal Rule of Civil Procedure 24(a)(2), reversing and remanding with instructions to grant intervention.