Reefco Services Inc. v. Government of The Virgin Islands et al

MOTION for Summary Judgment

D.V.I.February 17, 2017

IN THE DISTRICT COURT OF THE VIRGIN ISLANDS DIVISION OF ST. THOMAS AND ST. JOHN PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT Plaintiff Reefco Services. Inc., (“Plaintiff”) through the undersigned counsel, moves this Court for summary judgment on Plaintiff’s Amended Complaint. Plaintiff relies upon Federal Rule of Civil Procedure 56 and Local Rule 56.1 of District Court of the Virgin Islands in support of this motion. Plaintiff is entitled to summary judgment in its favor because there is no material dispute of fact that the boat parts it imported to the Virgin Islands are exempt from excise tax under Virgin Islands law. Pursuant to 56.1, Plaintiff hereby includes both a numbered statement of undisputed facts with each factual allegation supported by affidavit or other document and a brief detailing Plaintiff’s legal arguments in support of this motion. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - REEFCO SERVICES, INC., Plaintiff, - v - THE UNITED STATES VIRGIN ISLANDS AND THE VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE, Defendant. : : : : : : Civ. No. 2014-cv-110 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Case: 3:14-cv-00110-CVG-RM Document #: 58 Filed: 02/17/17 Page 1 of 3 2 Plaintiff prays that this honorable Court enter summary judgment in favor of Plaintiff’s claim that it is entitled to an excise tax refund. Respectfully submitted, Dated: February 17, 2017 /s/ Alex Golubitsky Alex Golubitsky (V.I. Bar No. 1269) Law Office of Marjorie Rawls Roberts, P.C. P.O. Box 6347 St. Thomas, U.S. Virgin Islands 00804 Tel. 340.776.7235 Fax. 340.776.7951 alex@marjorierobertspc.com Case: 3:14-cv-00110-CVG-RM Document #: 58 Filed: 02/17/17 Page 2 of 3 CERTIFICATE OF SERVICE The undersigned hereby certifies that the foregoing Local Rule 16.1 Discovery Statement was served on the parties below, through the District Court’s ECF system: Hugh Greentree Assistant Attorney General V.I. Department of Justice Office of the Attorney General 34-38 Kronprindsens Gade GERS Building, 2nd Floor St. Thomas, U.S.V.I. 00802 Tel: (340) 774-5666 Hugh.Greentree@doj.vi.gov DATED: February 17, 2017 /s/ Alex Golubitsky Alex Golubitsky Case: 3:14-cv-00110-CVG-RM Document #: 58 Filed: 02/17/17 Page 3 of 3