Legal Opinion
Vento v. Director of Virgin Islands Bureau of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 17, 2013No. 11-2318, 11-2319, 11-2320, 11-2321, 11-2322, 11-2603, 11-2618, 11-2619, 11-2620, 11-2621, 11-2622, 11-2623, 11-2624, 11-2625, 12-1416 and 12-1417PublishedCited by 35 opinions
1Opinion of the Court
OPINION OF THE COURT
(December 5, 2012)
HARDIMAN, Circuit Judge
These consolidated appeals are of great importance to the tax regimes of the United States and the U.S. Virgin Islands. Residents of the Virgin Islands pay income taxes to the Virgin Islands Bureau of Internal Revenue (VIBIR) rather than the Internal Revenue Service (IRS). Appellants Richard and Lana Vento (the Ventos) filed a joint 2001 income tax return with the VIBIR. Their three daughters also filed their 2001 income tax returns with the VIBIR. The United States claims that the Ventos and their daughters (collectively,…
2Cases cited30 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Gregory v. HelveringSupreme Court of the United States · 1935
- Hill v. City of ScrantonCourt of Appeals for the Third Circuit · 2005
- Martinez Ex Rel. Morales v. BynumSupreme Court of the United States · 1983
- Fassett v. Delta Kappa EpsilonCourt of Appeals for the Third Circuit · 1986
25 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Said Hassen v. Government of the Virgin IslanCourt of Appeals for the Third Circuit · 2017
- Melmark, Inc. v. Schutt by and Through SchuttSupreme Court of Pennsylvania · 2019
- Government of the United States Virgin Islands v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2014
- Commissioner of IRS v. Estate of Travis L. SandersCourt of Appeals for the Eleventh Circuit · 2016
- Appleton v. Comm'rUnited States Tax Court · 2013
30 more not listed; retrieve them via the Exa API.