Legal Opinion
Hess Oil Virgin Islands Corp. v. Quinn
District Court, Virgin Islands
Decided August 23, 1979No. Civil No. 27/1978PublishedCited by 2 opinions
1Opinion of the CourtChristian, Chief Judge
OPINION
The Court is here called upon to determine whether or not Hess Oil Virgin Islands Corp. (sometimes HOVIC, petitioner, or Hess) is liable to the Government of the Virgin Islands (the Government) for gross receipts taxes on sales of bunker fuel oil sold by Hess to certain ships docked at Hess’ facilities during relevant calendar years.
On August 18, 1977, respondent made a preliminary determination that petitioner was indebted to the Government of the Virgin Islands for gross receipts taxes on sales of bunker fuel made for the period July 1, 1974, to June 30, 1977, totalling $821,263.00,…
2Cases cited14 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Blair v. City of ChicagoSupreme Court of the United States · 1906
- Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
- In the Matter of the Estate of Van B. Hooper, Deceased. The Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1966
- Shell Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1966
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3Cited by2 opinions
- Flav-O-Rich, Inc. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 1984
- Waggoner v. QuinnDistrict Court, Virgin Islands · 1983