No statute of limitations to update a previous posting, but Tax Court has to reconsider letting the Virgin Islands Government intervene in Arthur I Appleton, Jr. So said the Third Circuit on June 10, 2011.

The decision is available online sub. nom.,  as the high-priced law school graduates say, Arthur I. Appleton, Jr. v. Commissioner of Internal Revenue; Government of the United States Virgin Islands, Appellant.

So is my earlier posting dated 12/28/10, entitled “Statute of Limitations? Maybe Not”. I said I’d follow the case. Took me a wee while, but here is the follow-up.

Briefly, Third Circuit remands, saying Tax Court misstated the standard for permissive intervention by a government. I leave the Fed.  R. Civ. P. 24 technical exegesis to the technicians.

The rest of us now await what Tax Court will do. But for the moment, the statute of limitations issue is still up in the air.