Courts of review

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    • Jurisdiction

      • (a) The decisions of the district court in proceedings authorized by this Part or the Virgin Islands income tax law shall be subject to review on appeal by the Court of Appeals for the third circuit, in the same manner and to the same extent as decisions of the district court in civil actions tried without a jury are reviewed by that court; and the judgment of that court shall be final, except that it shall be subject to review by the Supreme Court of the United States as provided by the laws of the United States.

    • Powers

      • (b)

        • (1) To affirm, modify or reverse. Upon such review, such courts shall have power to affirm, or if the decision of the district court is not in accordance with law, to modify or to reverse the decision of the district court, with or without remanding the case for a rehearing, as justice may require.

        • (2) To require additional security. Nothing in section 1784 of this title shall be construed as relieving the petitioner from making or filing such undertakings as the court may require as a condition of or in connection with the review.

        • (3) To impose damages. The Court of Appeals and the Supreme Court shall have power to impose damages in any case where the decision of the district court in affirmed and it appears that the petition was filed merely for delay.


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