IN THE DISTRICT COURT OF THE VIRGIN ISLANDS 
DIVISION OF ST. THOMAS AND ST. JOHN 
VI DERIVATIVES, LLC, by VIFX LLC,
:
CIVIL ACTION 
its TAX MATTERS PARTNER, by
:
RICHARD VENTO, its TAX MATTERS
:
No. 06-12
PARTNER,
:
[consolidated]
:
Petitioner,
:
v.
:
:
   
UNITED STATES OF AMERICA, 
:
:
            Respondent.
 
:
       JUDGMENT
Appearances
Joseph M. Erwin, Esquire
Edward Robbins, Jr., Esquire
Marjorie Rawls Roberts, Esquire
Joseph DiRuzzo, Esquire
     For the Petitioner
Stuart Gibson, Esquire
Dara Oliphant, Esquire
     For the Respondent United States of America
Tamika Archer, Esquire
Aquanette Chinnery-Montell, Esquire
Carol Thomas-Jacobs, Esquire
     For Director, Virgin Islands Bureau of Internal Revenue1
Sánchez, J.
JUDGMENT
This action came before the Court for a bench trial from June 16, 2010, through June 17,
 The Director of the Virgin Islands Bureau of Internal Revenue (VIBIR) was originally a respondent
1
in the instant matter, and at trial, attorneys for the VIBIR appeared to protect its interests.  It is no
longer listed as a respondent, however, because the VIBIR’s position was consistent with that of
Petitioner.
Case: 3:06-cv-00007-JRS-RM   Document #: 121   Filed: 02/18/11   Page 1 of 2
2010. The issues having been tried, it is 
ORDERED AND ADJUDGED that Richard Vento was not a bona fide resident of the United
States Virgin Islands on December 31, 2001; and it is further 
ORDERED AND ADJUDGED that Lana Vento was not a bona fide resident of the United
States Virgin Islands on December 31, 2001; and it is further 
ORDERED AND ADJUDGED that Nicole Mollison was not a bona fide resident of the
United States Virgin Islands on December 31, 2001; and it is further 
ORDERED AND ADJUDGED that Gail Vento was not a bona fide resident of the United
States Virgin Islands on December 31, 2001; and it is further 
ORDERED AND ADJUDGED that Renee Vento was not a bona fide resident of the United
States Virgin Islands on December 31, 2001.
Dated: February 18, 2011
BY THE COURT:
     \s\ Juan R. Sánchez                 
 Juan R. Sánchez, J.
 
cc:
Joycelyn Hewlett, Esq.
Stuart D. Gibson, Esq. 
Dara B. Oliphant, Esq. 
Joseph M. Erwin, Esq.
Marjorie R. Roberts, Esq.
Joseph A. DiRuzzo, III, Esq. 
Edward M. Robbins, Jr., Esq.
Tamika M. Archer, Esq. 
Aquannette Y. Chinnery-Montell, Esq. 
Carol Thomas-Jacobs, Esq.  
Case: 3:06-cv-00007-JRS-RM   Document #: 121   Filed: 02/18/11   Page 2 of 2