Legal Opinion
Johnson v. International Business Machines Corp.
District Court, Virgin Islands
Decided December 3, 1973No. Civil No. 325-1973Published
1Opinion of the CourtYoung, District Judge
*295MEMORANDUM OPINION AND JUDGMENT
This appeal puts at issue the legality of passing on to the consumer the gross receipts tax levied pursuant to 33 V.I.C. §§ 43 et seq. The question is one of distinct importance, as evidenced by the lack of agreement among the Judges of the Municipal Court.
I. FACTS
The dispute in this matter arose from the lease of certain office equipment by plaintiff-appellee Russell B. Johnson (hereinafter referred to as “Johnson”) from defendant-appellant International Business Machines Corporation (hereinafter referred to as “IBM”). In these lease agreements, IBM…
2Cases cited14 opinions
- Wayne County Produce Co. v. Duffy-Mott Co.New York Court of Appeals · 1927
- State Tax Commission v. Quebedeaux ChevroletArizona Supreme Court · 1951
- Port Construction Company v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1966
- People v. Herbert's of Los Angeles, Inc.California Court of Appeal · 1935
- Standard Oil Company, an Indiana Corporation v. Edward H. Kurtz, Trustee of Meadow Rock Company, BankruptCourt of Appeals for the Eighth Circuit · 1964
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