BERNE CORP. v. GOVERNMENT OF THE VIRGIN ISLANDS

No. 08-3897.

570 F.3d 130 (2009)

BERNE CORP.; B & B Corp.; Twenty-One Queens Quarter, Inc.; Miller Properties, Inc.; Equivest St. Thomas, Inc.; Robert Schmidt; Kim Holsworth; Robert Schmidt Development Corp.; Dori P. Derr; Cyril V. Francois Associates, LLC; Shell Seekers, Inc.; Charles W. Consolo; Linda B. Consolvo; Snegle Gade Associates; Yvette Lederberg; Arthur B. Choate; Stewart Loveland; Stacy Loveland; Elisabeth Sharp; Lindon Corp; Gordon L. Coffelt; Soraya D. Coffelt; One Stop, Inc. v. GOVERNMENT OF THE VIRGIN ISLANDS, Roy Martin, in his Official Capacity as Tax Assessor; Virgin Islands Tax Review Board, Government of the Virgin Islands; Roy Martin; Virgin Islands Tax Review Board, Appellants.

United States Court of Appeals, Third Circuit.

Filed: June 16, 2009.


Attorney(s) appearing for the Case

Terryln M. Smock, Esquire (Argued), Office of Attorney General of Virgin Islands Department of Justice, St. Thomas, U.S. Virgin Islands, for Appellants.

James M. Derr, Esquire (Argued), St. Thomas, U.S. Virgin Islands, for Appellees, Berne Corp., Miller Properties, Inc., Robert Schmidt, Kim Holsworth, Robert Schmidt Development Corp., Dori P. Derr, Shell Seekers, Inc., Charles W. Consolvo, Linda B. Consolvo, Snegle Gade Associates, Yvette Lederberg, Arthur B. Choate, Stewart Loveland, Stacy Loveland, Elisabeth Sharp.

David A. Bornn, Esquire (Argued), The Bornn Firm St. Thomas, U.S. Virgin Islands, for Appellees, Twenty-One Queens Quarter, Inc., Cyril V. Francois Associates, LLC.

Soraya D. Coffelt, Esquire, St. Thomas, U.S. Virgin Islands, for Appellees, Lindon Corporation, Gordon L. Coffelt.

Before: SCIRICA, Chief Judge, AMBRO and SMITH, Circuit Judges.


OPINION OF THE COURT

SCIRICA, Chief Judge.

This appeal, the most recent chapter in a nearly decade-long legal battle over the assessment of commercial real property taxes in the United States Virgin Islands, requires us to reassess the jurisdictional foundations of our previous decisions in light of intervening congressional action.1

The Government of the Virgin Islands appeals two orders, both entered on September 11...

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