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BIRDMAN v. OFFICE OF THE GOVERNOR

Nos. 10-4189, 11-1462.

677 F.3d 167 (2012)

Harvey BIRDMAN; Diane Birdman; Herbert Hirsch; Bonita Hirsch; Barclay Associates, Inc.; Kingsbridge Associates, Inc., Appellants v. OFFICE OF THE GOVERNOR; Bureau of Internal Revenue; United States of America In re Harvey Birdman; Diane Birdman; Herbert Hirsch; Bonita Hirsch, Petitioners.

United States Court of Appeals, Third Circuit.

Opinion filed: April 12, 2012.

Attorney(s) appearing for the Case

Joseph A. DiRuzzo, III, Esquire (Argued), Mitchell S. Fuerst, Esquire , Fuerst Ittleman, PL, Miami, FL, for Appellants/Petitioners.

Vincent F. Frazer , Attorney General, Bernard Van Sluytman , Solicitor General, Pamela R. Tepper (Argued), Assistant Attorney General, Tamika M. Archer, Esquire , Office of Attorney General of Virgin Islands, Department of Justice, Joycelyn Hewlett, Esquire , Office of United States Attorney, Charlotte Amalie , St. Thomas, VI , Kenneth L. Greene, Esquire , Jennifer M. Rubin, Esquire (Argued), United States Department of Justice, Tax Division, Washington, DC, Dashiell C. Shapiro, Esquire , United States Department of Justice, Tax Division, Washington, DE, for Appellees/Respondents.

Before: AMBRO, CHAGARES and HARDIMAN, Circuit Judges.

OPINION OF THE COURT

AMBRO, Circuit Judge.

These consolidated cases stem from a single lawsuit by two married couples and their affiliated entities. They sued the Virgin Islands and its tax agency seeking a determination of the source of certain income, and the United States seeking tax refunds. The United States District Court of the Virgin Islands (the "V. I. District Court" or simply the "District Court") dismissed their claim against the Virgin Islands...

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