Legal Opinion
Waggoner v. Quinn
District Court, Virgin Islands
Decided September 8, 1983No. Civil No. 79-210Published
1Opinion of the CourtO’Brien, Judge
MEMORANDUM OPINION AND ORDER
Plaintiff, an attorney practicing law in the Virgin Islands, has filed this action for a declaratory judgment seeking the Court to declare invalid a tax assessment made by the defendant Commissioner of Finance, Government of the Virgin Islands (hereafter “Government”), for gross receipts taxes, and the penalties and interest assessed therefrom. To total assessment made by the Government, for the tax years of 1973 through 1977 inclusive, is slightly in excess of $4,000. Pending before the Court is a summary judgment motion filed by the plaintiff pursuant to Fed. R.…
2Cases cited5 opinions
- King Christian Enterprises, Inc. v. The Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1965
- Jones v. Iowa State Tax CommissionSupreme Court of Iowa · 1956
- Pan American World Airways, Inc. v. Duly Authorized GovernmentDistrict Court, Virgin Islands · 1970
- Antilles Industries, Inc. v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1976
- Hess Oil Virgin Islands Corp. v. QuinnDistrict Court, Virgin Islands · 1979