Government of the Virgin Islands v. Innovative Communications Corp.
District Court, Virgin Islands
1Opinion of the Court
OPINION OF THE COURT
I. FACTUAL AND PROCEDURAL BACKGROUND
In January, 1998, the Government of the Virgin Islands [“government” or “appellant”] notified the Atlantic Tele-Network Company, now known as Innovative Communications Corporation [“Innovative”], and the Virgin Islands Telephone Company [“Vitelco”] [collectively “appellees”] that the Division of Corporations and Trade Names of the Office of the Lieutenant Governor had conducted a comprehensive review of the appellees’ previous franchise tax reports. The government then informed the appellees that this review revealed that each appellee…
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