Excavation Construction, Inc. No. One Contracting Corp. v. Leroy A. Quinn, Commissioner of Finance of the Government of the Virgin Islands

OPINION OF THE COURT

SLOVITER, Circuit Judge.

This is an appeal by the Commissioner of Finance (Commissioner), now Director of the Virgin Islands Bureau of Internal Revenue, from a preliminary injunction entered by the District Court of the Virgin Islands, which stayed the execution of an assessment of Virgin Islands excise taxes. The Commissioner contends that the district court lacked jurisdiction to enjoin the collection of the taxes. The district court con sidered and rejected that contention. We affirm.

I

Appellees, Excavation Construction, Inc. and No. One Contracting Corp. (taxpayers), are…