Legal Opinion
Jds Realty Corporation, Formerly Known as West Indies Corporation v. Government of the Virgin Islands and Leroy A. Quinn, Director of Internal Revenue
Court of Appeals for the Third Circuit
Decided July 24, 1987No. 86-3455PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Circuit Judge.
The Government of the Virgin Islands appeals the final order of the district court denying its motion for reconsideration of the order granting summary judgment to plaintiff JDS Realty Corporation (JDS). This court has jurisdiction under 28 U.S.C. §§ 1291, 1294 (1982).
I
JDS is a Virgin Islands corporation engaged in the wholesale distribution of liquor, cigarettes, perfumes, and drugs. At least some of its products are imported. In 1980 JDS filed a letter with the Virgin Islands Commissioner of Finance, seeking a refund of the excise taxes it had paid…
2Cases cited25 opinions
- Hughes v. OklahomaSupreme Court of the United States · 1979
- Maine v. TaylorSupreme Court of the United States · 1986
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- H. P. Hood & Sons, Inc. v. Du MondSupreme Court of the United States · 1949
- Southern Pacific Co. v. Arizona Ex Rel. SullivanSupreme Court of the United States · 1945
20 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Trailer Marine Transport Corp. v. Carmen M. Rivera Vazquez, Etc.Court of Appeals for the First Circuit · 1992
- Polychrome International Corp. v. KriggerCourt of Appeals for the Third Circuit · 1993
- Sea Air Shuttle Corp. v. Virgin Islands Port AuthorityDistrict Court, Virgin Islands · 1991
- Jds Realty Corporation v. Government Of The Virgin IslandsCourt of Appeals for the Third Circuit · 1988
- Molloy v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2007
9 more not listed; retrieve them via the Exa API.