Legal Opinion
Arthur I. Appleton, Jr. , and The Government of the United States Virgin Islands, Intervenor v. Commissioner
United States Tax Court
Decided May 22, 2013No. 7717-10PublishedCited by 1 opinion
1Opinion of the Court
140 T.C. No. 14
UNITED STATES TAX COURT ARTHUR I. APPLETON, JR., Petitioner, AND THE GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7717-10. Filed May 22, 2013. P, a U.S. citizen, was a permanent resident of the U.S. Virgin Islands during 2002, 2003, and 2004. P timely filed Form 1040, U.S. Individual Income Tax Return, for each year as a territorial tax return with the U.S. Virgin Islands Bureau of Internal Revenue (VIBIR) pursuant to I.R.C. sec. 932(c)(2). Claiming he qualified for the gross income tax exclusion provided…
2Cases cited35 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
30 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gangi v. United StatesDistrict Court, D. Massachusetts · 2014