DISTRICT COURT OF THE VIRGIN ISLANDS 
DIVISION OF ST. THOMAS AND ST. JOHN 
IN RE: EXCISE TAX LITIGATION 
PSMT, LCC, 
 Plaintiff, 
 v.   
THE GOVERNMENT OF THE VIRGIN 
ISLANDS, THE VIRGIN ISLANDS BUREAU 
OF INTERNAL REVENUE, and JOEL A. LEE 
IN HIS CAPACITY AS DIRECTOR OF 
INTERNAL REVENUE,                             
                  Defendants. 
APEX CONSTRUCTION, INC., 
 Plaintiff, 
 v.   
THE UNITED STATES VIRGIN ISLANDS,          
 Defendant. 
BLUEWATER CONSTRUCTION, INC., 
 Plaintiff, 
 v.   
THE UNITED STATES VIRGIN ISLANDS,          
 Defendant. 
MSI BUILDING SUPPLIES, INC., 
 Plaintiff, 
 v.   
THE UNITED STATES VIRGIN ISLANDS,          
 Defendant. 
UNITED CORPORATION, 
 Plaintiff, 
 v.   
THE UNITED STATES VIRGIN ISLANDS,          
 Defendant. 
) 
) 
) 
) 
 
) 
Case No. 3:19-cv-0118 
) 
) 
) 
) 
) 
)              
) 
) 
) 
)            Case No. 3:21-cv-0039 
) 
) 
) 
) 
) 
)             Case No. 3:21-cv-0040 
) 
) 
) 
) 
) 
) 
)             Case No. 3:21-cv-0041 
) 
) 
) 
) 
) 
)             Case No. 3:21-cv-0043 
) 
) 
) 
Case: 3:19-cv-00118-RAM-GAT     Document #: 48     Filed: 08/19/22     Page 1 of 3
In re: Excise Tax Litigation 
Errata Order 
Page 2 of 3 
 
IMPEX TRADING INTERNATIONAL, INC., 
 Plaintiff, 
 v.   
THE UNITED STATES VIRGIN ISLANDS,          
 Defendant. 
B&B MANUFACTURING, INC., 
 Plaintiff, 
 v.   
THE UNITED STATES VIRGIN ISLANDS, 
                   Defendant. 
)             Case No. 3:21-cv-0044 
) 
) 
) 
) 
) 
)             Case No. 3:21-cv-0052 
) 
) 
) 
) 
 
ERRATA ORDER 
COMES NOW the Court and issues this Order to correct the following scrivener’s 
errors in the Memorandum Opinion dated August 18, 2022, and the Order of even date in 
each of the above-captioned matters:  
On page 2 of each August 18, 2022 Order, in the first paragraph, line 
three, delete “potions” and replace with “portions”; 
 
The resulting sentence reads: “Defendants filed timely objections and 
this Court reviewed the Report and Recommendation de novo as to those 
portions specifically objected to.” 
 
On page 3 of each August 18, 2022 Memorandum Opinion, in the first 
paragraph, line 3, delete “Defendant” and replace with “Plaintiff;” and in the 
first paragraph, line 4, delete “defendants” and replace with “plaintiffs;” 
 
The resulting sentence reads: “BEFORE THE COURT is the Report and 
Recommendation of the Magistrate Judge recommending that the Court grant 
the Government of the Virgin Islands’ (the “GVI”) motion to dismiss as to 
Plaintiff PSMT, LLC’s container tax claims and deny GVI’s motion to dismiss as 
the remainder for all above-captioned plaintiffs in this consolidated matter.” 
 
On page 8 of each August 18, 2022 Memorandum Opinion, in the first 
full paragraph, line 1, delete “Defendant” and replace with “Plaintiff;”  
 
The resulting sentence reads: “Plaintiff PSMT, LLC argues that, because 
Congress did not intend the Tax Injunction Act to extend to the Virgin Islands, 
“any holding that Congress intended comity to apply in the Virgin Islands no 
longer makes coherent sense,” because the two “do not exist in independent 
Case: 3:19-cv-00118-RAM-GAT     Document #: 48     Filed: 08/19/22     Page 2 of 3
In re: Excise Tax Litigation 
Errata Order 
Page 3 of 3 
 
vacuums from each other but are meant to work in coordination.”” 
 
It is further ORDERED that a copy of this Order be served on all counsel of record. 
 
Dated: August 19, 2022 
 
 
/s/ Robert A. Molloy  
 
 
 
  
 
 
ROBERT A. MOLLOY 
 
Chief Judge 
Case: 3:19-cv-00118-RAM-GAT     Document #: 48     Filed: 08/19/22     Page 3 of 3