NOT FOR PUBLICATION
IN THE DISTRICT COURT OF THE VIRGIN ISLANDS
DIVISION OF ST. THOMAS AND ST. JOHN
FIRST BANK PUERTO RICO,
Plaintiff,
v.
RONALD S. LOCKHART and UNITED
STATES OF AMERICA INTERNAL REVENUE
SERVICE,
Defendants.
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Criminal No. 2008-28
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ATTORNEYS:
Carol Ann Rich, Esq.
St. Thomas, U.S.V.I.
For the plaintiff,
Timothy J. Abraham, AUSA
St. Thomas, U.S.V.I.
For the United States of America,
Ronald S. Lockhart
8A Estate Catherineberg, St. Thomas, U.S.V.I. 00802
Pro se defendant.
ORDER
GOMÉZ, C.J.
Before the Court is the motion of First Bank Puerto Rico
(“First Bank”) for summary judgment against the United States of
America Internal Revenue Service (“IRS”).  The premises
considered, it is hereby
ORDERED that the motion is DENIED.
           S\                          
        CURTIS V. GÓMEZ
       
     Chief Judge
Case: 3:08-cv-00028-CVG-GWC   Document #: 27   Filed: 05/20/09   Page 1 of 1