JDS REALTY CORP. v. GOVERNMENT OF VIRGIN ISLANDS

Civ. No. 81-183.

593 F.Supp. 199 (1984)

JDS REALTY CORP., formerly known as West Indies Corp., Plaintiff, v. GOVERNMENT OF the VIRGIN ISLANDS and Leroy A. Quinn, Director of Internal Revenue, Defendants.

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

August 24, 1984.


Attorney(s) appearing for the Case

Arthur Pomerantz, Charlotte Amalie, St. Thomas, V.I., for plaintiff.

Jada M. Finch-Sheen, Atty. Gen., Leroy A. Mercer, Asst. Atty. Gen., Dept. of Law, Charlotte Amalie, St. Thomas, V.I. for defendants.


MEMORANDUM OPINION

CHRISTIAN, Chief Judge.

In its present posture, this action for refund of excise taxes is before the Court on motion of plaintiff JDS Realty Corp. for summary judgment. On August 14, 1984, we entered an Order granting the motion insofar as said motion challenged the constitutionality of the subject "excise" tax. 33 V.I.C. § 42 (Supp.1983). In all other respects plaintiff's motion was denied. We write now to clarify our ruling and...

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