Legal Opinion
Bluebeard's Castle, Inc. Castle Acquisitions, Inc. v. Government of the Virgin Islands Roy Martin, in His Official Capacity as Tax Assessor
Court of Appeals for the Third Circuit
Decided February 28, 2003No. 02-2807PublishedCited by 39 opinions
1Opinion of the Court
OPINION OF THE COURT
SCIRICA, Circuit Judge.
In this appeal involving the assessment of real property taxes in the Unites States Virgin Islands, we address the special relationship between federal and territorial law. The District Court enjoined the Virgin Islands tax assessor from employing a certain tax assessment method, concluding it violated federal law. Contending that any claims can only arise under territorial law, the Government of the Virgin Islands maintains the District Court lacked federal subject-matter jurisdiction. We hold that plaintiff has properly pled a federal claim.
I
Plainti…
2Cases cited27 opinions
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- United States v. WheelerSupreme Court of the United States · 1978
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- American Well Works Company v. Layne and Bowler CompanySupreme Court of the United States · 1916
22 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Krim M. Ballentine v. United StatesCourt of Appeals for the Third Circuit · 2007
- Wilbur v. LockeCourt of Appeals for the Ninth Circuit · 2005
- Berne Corp. v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 2009
- Berne Corp. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2003
- Patrick McGrogan v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2013
34 more not listed; retrieve them via the Exa API.