United States Third Circuit

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Birdman v. Office of the Governor, 10-4189

In a suit by two married couples and their affiliated entities against the Virgin Islands and its tax agency seeking a determination of the source of certain income, and the United States seeking tax refunds: 1) the district court's grant of the Virgin Islands' motion to dismiss is affirmed, where a) the plaintiffs waived any ground on which they might state a claim by not arguing before the district court the only causes of action that they presented for appellate review, and b) any claim they might have had against the Virgin Islands was not ripe to decide; and 2) a transfer order to a district court in Florida to hear the claims against the U.S. was proper, since the district court of the Virgin Islands has "exclusive jurisdiction" over V.I. tax cases only vis-a-vis V.I. local courts.

Appellate Information

  • Decided 04/12/2012
  • Published 04/12/2012


  • Ambro


  • United States Third Circuit


  • For Appellant:
  • Joseph A. DiRuzzo, III, Pamela R. Tepper

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