Legal Opinion

Group v. United States Virgin Islands

District Court, Virgin Islands

Decided March 31, 2012No. Civil Action No. 2009-086Published

1Opinion of the CourtLewis, District Judge

MEMORANDUM OPINION

(March 31, 2012)

This matter is before the Court on Plaintiff Emax Financial Group, LLC’s Motion for Attorney’s Fees, which was filed on October 27, 2010. (Dkt. No. 24). The matter was fully briefed, and a hearing was held on February 13, 2012. For the reasons that follow, Plaintiff’s Motion for Attorney’s Fees is denied.

I. BACKGROUND AND PROCEDURAL HISTORY

Plaintiff Emax Financial Group, LLC (“EMAX” or “Plaintiff’) is a limited liability company organized under the laws of the United States Virgin Islands. (See Compl. ¶ 1, Dkt. No. 1). EMAX filed tax returns with Defendant…

2Cases cited31 opinions

  1. United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
  2. United States v. WilliamsSupreme Court of the United States · 1995
  3. United States v. KalesSupreme Court of the United States · 1941
  4. Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
  5. Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990

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