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111362P.pdf   12/02/2011  Judith Coffey  v.  Govt. of U.S. Virgin Islands
   U.S. Court of Appeals Case No:  11-1362
   Tax Court, Internal Revenue Service   
   [PUBLISHED] [Benton, Author, with Melloy and Smith, Circuit Judges]
   Civil case - Federal Tax. In action involving taxes owed by a resident of
   the U.S. Virgin Islands, the district court erred in denying the U.S. Virgin
   Islands' motion to intervene as the Virgin Islands has a legally protected
   interest in its ability to create and effectively administer an effective
   economic development program, and the Tax Court's decision in this
   matter would concretely affect the program and create an injury in fact;
   reversed and remanded for further proceedings.