U.S. Court of Appeals for the Third Circuit, 2004

AT&T of Virgin Islands v. Government of Virgin Islands

AT&T of Virgin Islands v. Government of Virgin Islands
U.S. Court of Appeals for the Third Circuit · Decided July 8, 2004 · Chertoff, McKee, Nygaard
102 F. App'x 259

AT&T of Virgin Islands v. Government of Virgin Islands

Opinion of the Court

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. § 1613a(e). 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).

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