Court of Appeals for the Third Circuit June 16, 2009, 08-3897 (Berne Corp. v. Government of the Virgin Islands)

SCIRICA,

Chief Judge,

AMBRO and SMITH,

Circuit Judges

OPINION OF THE COURT

(June 16, 2009)

SCIRICA,

Circuit Judge

This appeal, the most recent chapter in a nearly decade-long legal battle over the assessment of commercial real property taxes in the United States Virgin Islands, requires us to reassess the jurisdictional foundations of our previous decisions in light of intervening congressional