Legal Opinion
Government of the Virgin Islands v. Eugene H. Smith, D/B/A Smitty's Mechanical and Rental
Court of Appeals for the Third Circuit
Decided June 30, 1971No. 19292PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
KALODNER, Circuit Judge
On September 4, 1968, the Municipal Court of the Virgin Islands, 1 following trial, found the defendant Eugene H. Smith not guilty on amended Criminal Complaint No. 1307-1967 which charged Smith “did wilfully and unlawfully fail to file reports and pay gross receipts taxes for the period January 1966 up to and including June 1968”, in violation of 31 V.I.C. §§ 43, 44 and 53.
In acquitting Smith, the trial judge specifically ruled in a Judgment 2 entered January 17, 1969, that Smith was subject to the provisions of the tax statutes but that the…
2Cases cited16 opinions
- North Carolina v. PearceSupreme Court of the United States · 1969
- Ashe v. SwensonSupreme Court of the United States · 1970
- Benton v. MarylandSupreme Court of the United States · 1969
- Green v. United StatesSupreme Court of the United States · 1957
- United States v. AtkinsonSupreme Court of the United States · 1936
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Bernard Jerry, and Edgar SaundersCourt of Appeals for the Third Circuit · 1973
- United States v. LorenzoCourt of Appeals for the Ninth Circuit · 1993
- United States of America Ex Rel. Leo Anthony Digiangiemo v. Paul J. Regan, Commissioner, New York State Division of ParoleCourt of Appeals for the Second Circuit · 1975
- United States v. Larry J. GrayCourt of Appeals for the Third Circuit · 1972
- People v. WhitlowAppellate Court of Illinois · 1980
9 more not listed; retrieve them via the Exa API.