Legal Opinion
Berne Corp. v. Government of the Virgin Islands
District Court, Virgin Islands
Decided September 11, 2008No. Civil Nos. 2000-141, 2000-167, 2001-151, 2001-155, 2001-181, 2001-196, 2001-197, 2001-228, 2002-057PublishedCited by 4 opinions
1Opinion of the Court
GÓMEZ, Chief Judge
MEMORANDUM OPINION
(September 11, 2008)
Before the Court is the motion of the defendants, the Government of the Virgin Islands (the “Government”); Roy Martin, in his official capacity as Tax Assessor (“Martin”); and the Board of Tax Review (collectively referred to as the “Defendants”), to lift a permanent injunction issued by this Court. The Defendants seek relief pursuant to Rule 60(b) of the Federal Rules of Civil Procedure (“Rule 60(b)”).
I. FACTUAL AND PROCEDURAL BACKGROUND
A. The Berne Litigation
In 1936, Congress promulgated legislation to harmonize property taxes in the…
2Cases cited23 opinions
- Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
- Lindh v. MurphySupreme Court of the United States · 1997
- Agostini v. FeltonSupreme Court of the United States · 1997
- United States v. Swift & Co.Supreme Court of the United States · 1932
- Rufo v. Inmates of Suffolk County JailSupreme Court of the United States · 1992
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3Cited by4 opinions
- Berne Corp. v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 2009
- Berne Corp v. Govt of the Virgin ICourt of Appeals for the Third Circuit · 2009
- Berne Corp. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2008
- Berne Corp. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2010