Legal Opinion
Danbury, Inc. v. Anthony Olive, Director, Bureau of Internal Revenue, Government of the Virgin Islands
Court of Appeals for the Third Circuit
Decided July 6, 1987No. 86-3091PublishedCited by 37 opinions
1Opinion of the Court
STAPLETON, Circuit Judge.
Danbury, Inc. (“Danbury”), a Nevada corporation that maintains its sole office in the Virgin Islands, instituted this litigation by filing a “Petition for Redetermination of Alleged Income Tax Deficiency” in the District Court of the Virgin Islands. The Virgin Islands’ Bureau of Internal Revenue (“the BIR”) appeals from a January 24, 1986, district court decision that granted summary judgment to Danbury.
The district court erroneously concluded that the tax law then applicable in the Virgin Islands to a corporation such as Danbury did not support the deficiencies…
2Cases cited10 opinions
- Thorpe v. Housing Authority of DurhamSupreme Court of the United States · 1969
- United States v. Schooner PeggySupreme Court of the United States · 1801
- Koshatka, Edgar v. Philadelphia Newspapers, Inc. D/B/A the Philadelphia Inquirer and the Daily NewsCourt of Appeals for the Third Circuit · 1985
- William L. Becker v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1985
- Chicago Bridge and Iron Company, Ltd. v. Ruben B. Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1970
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3Cited by37 opinions
- Hays and Company, as Trustee for Monge Oil Corporation v. Merrill Lynch, Pierce, Fenner & Smith, Inc.Court of Appeals for the Third Circuit · 1989
- Poleto v. Consolidated Rail Corp.Court of Appeals for the Third Circuit · 1987
- United States v. Union Gas Company v. Commonwealth of Pennsylvania and the Borough of Stroudsburg. Appeal of Union Gas CompanyCourt of Appeals for the Third Circuit · 1987
- Condor Int'l v. CommissionerUnited States Tax Court · 1992
- Government of the United States Virgin Islands v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2014
32 more not listed; retrieve them via the Exa API.