Flav-O-Rich, Inc. v. Government of the Virgin Islands

MEMORANDUM OPINION AND ORDER

THIS matter is before the Court on cross-motions for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. Both parties submitted supporting memoranda and, on December 14, 1983, appeared for oral argument on the pending motions. For the reasons set forth herein, plaintiff’s motion will be granted.

I. FACTS

In this action plaintiff Flav-O-Rich, Inc. (Flav-O-Rich) seeks a judgment in its favor declaring that ice cream is a “foodstuff” exempt from the assessment of excise taxes under 33 V.I.C. § 42(a)IV.2. (Supp. 1982) and recovering taxes…