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TWIN PALMS RESORT, LLC EX REL. HARBOUR v. U.S.

Case No. 09-61062-CIV.

676 F.Supp.2d 1350 (2009)

TWIN PALMS RESORT, LLC, a Florida Limited Liability Company, by C.B. HARBOUR III, Petitioners, v. UNITED STATES of America, Respondent.

United States District Court, S.D. Florida.

November 4, 2009.

Attorney(s) appearing for the Case

Joseph Andrew Diruzzo, III, Law Office of Marjorie Roberts, P.C., St. Thomas, VI, for Petitioners.

Christopher Macchiaroli, U.S. Attorney's Office, Miami, FL, Richard D. Euliss, United States Department of Justice, Washington, DC, for Respondent.

ORDER GRANTING MOTION FOR SUMMARY JUDGMENT AND DENYING PETITION TO QUASH

PAUL C. HUCK, District Judge.

I. BACKGROUND

A. Virgin Islands Tax Scheme

In 1960, apparently in an effort to spur economic development in the United States Virgin Islands, Congress authorized preferential tax treatment for residents of the Virgin Islands. 26 U.S.C. § 934 allows the Virgin Islands to reduce its income tax for bona fide residents with respect...

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