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WIT EQUIPMENT CO. v. DIRECTOR, VIRGIN ISLANDS BUR.

No. Civ.A. 96-62.

185 F.Supp.2d 500 (2001)

WIT EQUIPMENT COMPANY, INC., Petitioner, v. DIRECTOR, VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE, Respondent.

District Court, Virgin Islands, D. St. Thomas and St. John.

September 29, 2001.

Attorney(s) appearing for the Case

Lawrence Hill, Richard Nessler, White & Case LLP, New York, NY, for Petitioner.

David A. Bornn, The Bornn Handy Law Firm, St. Thomas, USVI, for Petitioner.

Richard M. Prendergast, Assistant Attorney General, Virgin Islands Department of Justice, Christiansted, St. Croix, USVI, for Respondent.

OPINION ON MOTIONS TO DISMISS AND FOR SUMMARY JUDGMENT

BROTMAN, District Judge.

This case is one of six related actions brought by W. James Oelsner, his wife, Carol, and two Oelsner-affiliated companies, WIT Equipment, Inc. ("WIT") and West Indies Transport, Inc. ("West Indies"), challenging tax assessments issued by the Virgin Islands Bureau of Internal Revenue ("BIR"). The other five matters having been dismissed per stipulation of the parties, only WIT...

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