AT&T Virgin Islands v. Govt of VI ( 2004 )

Opinions of the United
2004 Decisions States Court of Appeals
for the Third Circuit
7-8-2004
AT&T Virgin Islands v. Govt of VI
Precedential or Non-Precedential: Non-Precedential
Docket No. 03-3318
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Recommended Citation
"AT&T Virgin Islands v. Govt of VI" (2004). 2004 Decisions. Paper 511.
http://digitalcommons.law.villanova.edu/thirdcircuit_2004/511
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NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
___________
No. 03-3318
___________
AT&T OF VIRGIN ISLANDS;
CANEEL BAY, INC.
v.
THE GOVERNMENT OF VIRGIN ISLANDS
(V.I. Civil No. 01-cv-00195)
MILLER PROPERTIES, INC.
v.
THE GOVERNM ENT OF THE VIRGIN ISLANDS,
(V.I. Civil No. 01-cv-00193)
The Government of the Virgin Islands,
Appellant
___________
On Appeal from the District Court of the Virgin Islands
(D.C. Civil Nos. 01-cv-00193 and 01-cv-00195)
Judges: The Honorable Raymond L. Finch, Chief Judge
The Honorable Thomas K. Moore, District Judge
The Honorable Darryl Dean Donohue, Territorial Judge
___________
Submitted Under Third Circuit LAR 34.1(a)
June 22, 2004
Before: NYGAARD, McKEE, and CHERTOFF, Circuit Judges.
(Filed: July 8, 2004)
___________
JUDGMENT ORDER
___________
This is an appeal from a non-final order of the Appellate Division of the District
Court of the Virgin Islands, which does not fall within an exception to the finality
doctrine. See 28 U.S.C. § 1291; 48 U.S.C. § 1631a(c). The case was remanded for a
determination of whether the six-year statute of limitations applies to bar the
government’s attempt to collect taxes from two of the three appellees, and, thus,
proceedings are ongoing in the territorial court. This case, therefore, is hereby dismissed
for lack of appellate jurisdiction. See In re Alison, 837 F.2d 619, 620 (3d Cir. 1988).
/s/ Richard L. Nygaard
Circuit Judge