Birdman v. Office of the Governor
Court of Appeals for the Third Circuit
1Opinion of the Court
OPINION OF THE COURT
(April 12, 2012)
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 and transferred their claims against the United States to the United States District Court for the Southern District of…
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