3rd Circ. Revives $97.8M Virgin Islands Tax Refund Class Cert.

By Anna Scott Farrell (August 31, 2022, 5:57 PM EDT) — The Third Circuit on Wednesday revived a potential class action against the U.S. Virgin Islands accusing it of withholding $97.8 million in income tax refunds, saying a woman’s receipt of her refund check doesn’t preclude her from leading the group.

In a 2-1 decision, a panel said the district court wrongly blocked the class from certification when it decided Jennifer Duncan was no longer qualified to lead the potential class of over 23,000 people and 49 corporations because she received her refund check.

“We agree with Duncan that the district court erred in concluding that her mid-litigation receipt of a refund check…

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