IN THE DISTRICT COURT OF THE VIRGIN ISLANDS 
DIVISION OF ST. THOMAS AND ST. JOHN 
CASA BELLA LUNA, LLC, 
                    
                        Plaintiff, 
v. 
THE GOVERNMENT OF THE U.S. VIRGIN 
ISLANDS, and IRA MILLS in his position as 
the VIRGIN ISLANDS TAX ASSESSOR, 
                       Defendants. 
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)                 Civil No. 3:22-cv-0015 
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ORDER 
Plaintiff filed the instant matter on March 14, 2022. (ECF No. 1). On June 9, 2022, 
Defendants filed a Motion to Dismiss Complaint Based on a Pending Parallel Proceeding and 
Lack of Subject Matter Jurisdiction. (ECF No. 12) Plaintiff filed an opposition on June 23, 2022. 
(ECF No. 13.) 
On October 27, 2022, the Court referred the matter to the United States Magistrate 
Judge for a Report and Recommendation (R&R). (ECF No. 14). On February 28, 2023, the 
Magistrate Judge issued a thorough R&R recommending that the motion to dismiss be 
denied. (ECF No. 22). Plaintiff did not file an objection. After conducting a de novo review of 
the record in this matter, it is hereby 
ORDERED that the Magistrate Judge’s Report and Recommendation, ECF No. 22, is 
APPROVED and ADOPTED as an Order of this Court; it is further 
ORDERED that Defendants’ Motion to Dismiss Complaint, ECF No. 12, is DENIED. 
 
Dated: March 9, 2023 
 
 
 
/s/Robert A. Molloy_________ 
 
 
  
 
 
 
 
ROBERT A. MOLLOY 
 
 
 
 
 
 
 
Chief Judge 
Case: 3:22-cv-00015-RAM-GAT     Document #: 24     Filed: 03/09/23     Page 1 of 1