Legal Opinion
Virgin Islands Territorial Board v. Wheatley
District Court, Virgin Islands
Decided July 1, 1967No. Civil No. 19-1965PublishedCited by 6 opinions
1Opinion of the CourtMaris, Circuit Judge
OPINION
This is an action against the Commissioner of Finance of the Government of the Virgin Islands in which a judgment is sought declaring that all gross receipts of Virgin Islands real estate brokers from fees and commissions earned in the course of conducting a real estate brokerage business come within the exemption clause of the Virgin Islands gross receipts tax statute, 33 V.I.C. § 43 (a). This section, in pertinent part, reads:
“(a) All .persons engaged in business including those trading in articles, goods, merchandise or commodities shall report their gross receipts and pay a tax of…
2Cases cited12 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Doremus v. Board of Ed. of HawthorneSupreme Court of the United States · 1952
- Roberts & Schaefer Co. v. EmmersonSupreme Court of the United States · 1926
- Helvering v. SmithCourt of Appeals for the Second Circuit · 1937
- Mazzuchelli v. SilberbergSupreme Court of New Jersey · 1959
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Harrison v. Bornn, Bornn & HandyDistrict Court, Virgin Islands · 2001
- Companion Assurance Co. v. Alliance Assurance Co.District Court, Virgin Islands · 1984
- Guardian Insurance v. KhalilSuperior Court of The Virgin Islands · 2012
- Addie v. KjaerDistrict Court, Virgin Islands · 2009
- Berne Corp. v. Government of the Virgin IslandsSupreme Court of The Virgin Islands · 2004
1 more not listed; retrieve them via the Exa API.