Government of the Virgin Islands v. Miller Properties, Inc.

MEMORANDUM

MOORE, District Judge.

Appellee Miller Properties, Inc. [“Miller Properties” or “appellee”] moves to dismiss the Government of the Virgin Islands’ [“government” or “appellant”] appeal of the Territorial Court’s Order of June 26, 2001. For the reasons set forth below, I will deny appellee’s motion.

I. BACKGROUND

The parties to this matter had argued before the Territorial Court of the Virgin Islands whether the government was using the correct method of assessing franchise taxes under section 531(a) of title 13 of the Virgin Islands Code. 1 On June 26, 2001, the trial court granted…