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BARCLAY ASSOCIATES, INC. v. INTERNAL REVENUE SERVICE

No. 2010-140.

BARCLAY ASSOCIATES, INC., KINGSBRIDGE ASSOCIATES, INC., WARWICK ASSOCIATES, INC., HARVEY BIRDMAN, DIANE BIRDMAN, HERBERT HIRSCH, BONITA HIRSCH Plaintiff, v. INTERNAL REVENUE SERVICE, COMISSIONER OF THE INTERNAL REVENUE SERVICE, DOUGLAS H. SHULMAN, in his official capacity, GOVERNMENT of the VIRGIN ISLANDS, VIRGIN ISLANDS BUREAU of INTERNAL REVENUE, CLAUDETTE WATSON-ANDERSON, in her official capacity, GOVERNOR JOHN P. DEJONGH, in his official capacity, LOUIS M. WILLIS, in his official capacity, and in his individual capacity. Defendants.

United States District Court, D. Virginia Islands, Division of St. Thomas and St. John.

March 31, 2012.

Attorney(s) appearing for the Case

Joseph A. DiRuzzo, III Esq. , St. Thomas, U.S.V.I., for the plaintiffs.

Carol Thomas-Jacobs, Esq. , St. Thomas, U.S.V.I., For Louis M. Willis in his official and individual, capacity, Governor John P. DeJongh, Claudette Watson-Anderson, and Virgin Islands Bureau of Internal Revenue.

Dashiell C. Shapiro , Washington, D.C., For the Internal Revenue Service, and the Commissioner of, Internal Revenue.

MEMORANDUM OPINION

GÓMEZ, Senior District Judge.

Before the Court are the motions of the defendants the Virgin Islands Bureau of Internal Revenue (the "VIBIR", Claudette Watson-Anderson ("Anderson)", and Louis M. Willis ("Willis)" to dismiss this matter for lack of subject matter jurisdiction and for failure to state a claim upon which relief can be granted. The United States also moves to dismiss this matter for lack of subject...

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