Berne Corp. v. Government of the Virgin Islands

GÓMEZ, Chief Judge

MEMORANDUM OPINION

(September 18, 2008)

Before the Court is the emergency motion of the defendants, the Government of the Virgin Islands (the “Government”); Roy Martin, in his official capacity as Tax Assessor (“Martin”); and the Board of Tax Review (collectively referred to as the “Defendants”), for a stay pending appeal.

I. FACTUAL AND PROCEDURAL BACKGROUND

The Court has set forth the facts of these consolidated cases in other rulings and therefore recites only those facts that are pertinent to its analysis in resolving this motion.

On May 12, 2003, this Court entered a decree…