at&tof Virgin Islands; Caneel Bay, Inc v. THE GOVERNMENT OF VIRGIN ISLANDS V.I. Civil No. 01-cv-00195 MILLER PROPERTIES, INC.…

NOT PRECEDENTIAL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

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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

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