Opinions of the United 2004 Decisions States Court of Appeals for the Third Circuit

7-8-2004 AT&T Virgin Islands v. Govt of VI Precedential or Non-Precedential: Non-Precedential Docket No. 03-3318

Follow this and additional works at: http://digitalcommons.law.villanova.edu/thirdcircuit_2004 Recommended Citation "AT&T Virgin Islands v. Govt of VI" (2004). 2004 Decisions. Paper 511. http://digitalcommons.law.villanova.edu/thirdcircuit_2004/511

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NOT PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT ___________ No. 03-3318 ___________

AT&T OF VIRGIN ISLANDS; CANEEL BAY, INC. v. THE GOVERNMENT OF VIRGIN ISLANDS (V.I. Civil No. 01-cv-00195)

MILLER PROPERTIES, INC. v. THE GOVERNM ENT OF THE VIRGIN ISLANDS, (V.I. Civil No. 01-cv-00193) The Government of the Virgin Islands, Appellant

___________ On Appeal from the District Court of the Virgin Islands (D.C. Civil Nos. 01-cv-00193 and 01-cv-00195) Judges: The Honorable Raymond L. Finch, Chief Judge The Honorable Thomas K. Moore, District Judge The Honorable Darryl Dean Donohue, Territorial Judge ___________ Submitted Under Third Circuit LAR 34.1(a) June 22, 2004 Before: NYGAARD, McKEE, and CHERTOFF, Circuit Judges.

(Filed: July 8, 2004) ___________ JUDGMENT ORDER ___________

This is an appeal from a non-final order of the Appellate Division of the District Court of the Virgin Islands, which does not fall within an exception to the finality doctrine. See 28 U.S.C. § 1291; 48 U.S.C. § 1631a(c). The case was remanded for a determination of whether the six-year statute of limitations applies to bar the government’s attempt to collect taxes from two of the three appellees, and, thus, proceedings are ongoing in the territorial court. This case, therefore, is hereby dismissed for lack of appellate jurisdiction. See In re Alison, 837 F.2d 619, 620 (3d Cir. 1988).

/s/ Richard L. Nygaard Circuit Judge