Coral Management Group, LLC v. Government of the United States Virgin Islands

OPINION OF THE COURT

(May 8, 2017)

Cabret, Associate Justice.

Coral Management Group, LLC (“CMG”), appeals a July 9, 2015 Superior Court order requiring it to post a bond in order to obtain an injunction preventing the Virgin Islands Bureau of Internal Revenue (“BIR”) from collecting a gross receipts tax from which CMG claims it is exempt. CMG argues that this Court has jurisdiction over this interlocutory appeal because the Superior Court’s order constituted an injunction, and alternatively argues that other exemptions to the final judgment rule grant this Court jurisdiction in this case. We…