of the V.I., 184 F. Supp. 2d 428 (D.V.I. App. Div. 2002). “[A] finding is' ‘clearly erroneous’ when although there is evidence to support it, the reviewing court on the entire evidence is left with the definite and firm conviction that a mistake has been committed.” United States v. United States Gypsum Co., 333 U.S. 364, 395, 68 S. Ct. 525, 92 L. Ed. 746 (1948); see also FED. R. CIV. P. 52 (a). A trial court’s findings are thus upheld if its “account of the evidence is plausible in light of the record viewed in its entirety.” Anderson v. Bessemer City, 470 U.S. 564, 573-4, 105 S. Ct. 1504, 84 L. Ed. 2d 518 (1985). Whether the trial court should have applied the legal doctrine of equitable estoppel is reviewed de novo. See Nibbs v. Roberts, 31 V.I. 196, 209 (D.V.I. App. Div. 1995) (<HOLDING>). III. ANALYSIS A. Appellants’ Equitable
recognizing de novo standard of review holding that a court of appeals should review de novo a district courts determination of state law holding that when trial courts decision turns on question of law appellate review is de novo holding that the supreme courts proper scope of review of a trial courts decision in a trial de novo of an assessment matter is whether the decision of the trial court was clearly erroneous holding that the proper review for the trial courts application of the law is de novo