JDS Realty Corp. v. Government of Virgin Islands

ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES

Before SEITZ, HIGGINBOTHAM, and ROSENN, Circuit Judges.

OPINION OF THE COURT

This is the decision of this court after the Supreme Court of the United States granted a writ of certiorari, vacated our judgment and remanded the case to us to consider the question of mootness.

JDS Realty Corporation filed an action in the District Court of the Virgin Islands against the Government of the Virgin Islands and its Director of Internal Revenue, alleging that a certain excise tax enacted by that Government violated the commerce clause as well as certain…