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V.I. BUREAU OF INTERNAL REVENUE v. CHASE MANHATTAN

No. 1993-093.

168 F.Supp.2d 480 (2001)

VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE, Plaintiff, v. THE CHASE MANHATTAN BANK, Defendant and Third Party Plaintiff, William Lansdale, Third Party Defendant.

District Court, Virgin Islands, D. St. Thomas and St. John.

July 30, 2001.

Attorney(s) appearing for the Case

Richard M. Prendergast, Asst. Attorney General, St. Croix, VI, for the plaintiff.

Elizabeth A Clark, Lawrence M. Hill, St. Croix, VI, for the defendant/third party plaintiff.

Henry C. Smock, St. Croix, VI, for the third party defendant.

MEMORANDUM

MOORE, District Judge.

The Virgin Islands Bureau of Internal Revenue [the "VIBIR"] and Chase Manhattan Bank ["Chase"] have both moved for summary judgment. Chase has also asked for leave to file an amended answer to add, inter alia, a bad faith counterclaim against the VIBIR. For the reasons set forth below, the Court will grant the VIBIR's motion with respect to the two levies at issue and Chase's motion with respect to the fifty-percent...

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