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MOLLOY v. GOVERNMENT OF THE VIRGIN ISLANDS

Civil Action No. 2006-51.

594 F.Supp.2d 595 (2009)

Robert Anthony MOLLOY v. The GOVERNMENT OF THE VIRGIN ISLANDS, et al.

District Court, Virgin Islands, St. Croix Division.

July 25, 2007.

Attorney(s) appearing for the Case

Jeffrey B. Moorehead, Jeffrey B.C. Moorehead, P.C., St. Croix, VI, for Robert Anthony Molloy.

Melvin H. Evans, Jr., Aquannette Y. Chinnery, Department of Justice, St. Croix, VI, for The Government of the Virgin Islands, et al.

MEMORANDUM

BARTLE III, Chief Judge.

Plaintiff, Robert Anthony Molloy, challenges the constitutionality of the Virgin Islands personal use tax. He seeks declaratory and injunctive relief, as well as a refund of the taxes paid.

He now moves for summary judgment under Rule 56 of the Federal Rules of Civil Procedure. See Celotex v. Catrett, 477 U.S. 317, 106 S.Ct. 2548, 91 L.Ed.2d 265 (1986). The underlying...

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