Legal Opinion
JDS Realty Corp. v. Government of the Virgin Islands
District Court, Virgin Islands
Decided August 24, 1984No. Civ. No. 81-183PublishedCited by 11 opinions
1Opinion of the CourtChristian, Chief Judge
MEMORANDUM OPINION
In its present posture, this action for refund of excise taxes is before the Court on motion of plaintiff JDS Realty Corp. for summary judgment. On August 14, 1984, we entered an Order granting the motion insofar as said motion challenged the constitutionality of the subject “excise” tax. 33 V.I.C. § 42 (Supp. 1983). In all other respects plaintiff’s motion was denied. We write now to clarify our ruling and its constitutional underpinnings.
I
Plaintiff JDS Realty Corp. (“JDS”) is a self-described “Virgin Islands corporation engaged in the wholesale distribution of liquor,…
2Cases cited36 opinions
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
- Brown v. MarylandSupreme Court of the United States · 1827
- Hughes v. OklahomaSupreme Court of the United States · 1979
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
31 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Jds Realty Corporation, Formerly Known as West Indies Corporation v. Government of the Virgin Islands and Leroy A. Quinn, Director of Internal RevenueCourt of Appeals for the Third Circuit · 1987
- Jds Realty Corporation v. Government Of The Virgin IslandsCourt of Appeals for the Third Circuit · 1988
- JDS Realty Corp. v. Government of Virgin IslandsCourt of Appeals for the Third Circuit · 1988
- Apex Construction Company, Inc v. USVIDistrict Court, Virgin Islands · 2024
- B&B Manufacturing, Inc. v. United States Virgin IslandsDistrict Court, Virgin Islands · 2024
6 more not listed; retrieve them via the Exa API.