United States Third Circuit

In an appeal from the District Court's order finding the Government of the Virgin Islands in contempt for violating a consent decree relating the assessment of commercial real property taxes, the order is affirmed where the government failed to create a functioning Board of Tax Review that consistently held hearings and reached determinations on appeals.

Appellate Information

• Argued 01/29/2009
• Decided 06/16/2009
• Published 06/16/2009

Judges

• Before:  SCIRICA, Chief Judge, AMBRO and SMITH, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Terryln M. Smock, Esquire (Argued), Office of Attorney General of Virgin Islands Department of Justice, St. Thomas, U.S. Virgin Islands, for Appellants.


• For Appellees:
  
• James M. Derr, Esquire (Argued), St. Thomas, U.S. Virgin Islands, for Appellees, Berne Corp., Miller Properties, Inc., Robert Schmidt, Kim Holsworth, Robert Schmidt Development Corp., Dori P. Derr, Shell Seekers, Inc., Charles W. Consolvo, Linda B. Consolvo, Snegle Gade Associates, Yvette Lederberg, Arthur B. Choate, Stewart Loveland, Stacy Loveland, Elisabeth Sharp., David A. Bornn, Esquire (Argued), The Bornn Firm St. Thomas, U.S. Virgin Islands, for Appellees, Twenty-One Queens Quarter, Inc., Cyril V. Francois Associates, LLC., Soraya D. Coffelt, Esquire, St. Thomas, U.S. Virgin Islands, for Appellees, Lindon Corporation, Gordon L. Coffelt.