Legal Opinion
Oelsner v. Government of the Virgin Islands of the United States Ex Rel. Virgin Islands Bureau of Internal Revenue
District Court, Virgin Islands
Decided December 3, 2003No. CIV. 96-0091(STT), CIV. 96-0064(STT)PublishedCited by 2 opinions
1Opinion of the Court
OPINION
BROTMAN, District Judge.
This matter is before the Court on a motion by the Plaintiffs, W. James Oels-ner and Carol Oelsner (the “Oelsners”), seeking to recover attorney’s fees and litigation costs related to their challenge to a tax deficiency determination and a “jeopardy assessment” issued by Virgin Islands Bureau of Internal Revenue (BIR). Under certain circumstances § 7430 of the U.S. Internal Revenue Code, as mirrored in Virgin Islands law, permits a court to award a “prevailing party” reasonable administrative and/or litigation costs incurred in connection with a court proceeding…
2Cases cited11 opinions
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- UNITED STATES OF AMERICA v. WEST INDIES TRANSPORT, INC.; WIT EQUIPMENT CO., INC.; And W. JAMES OELSNER, AppellantsCourt of Appeals for the Third Circuit · 1997
- Jean E. Brytus John Lazor Wheat Giacobbe John Stanko Steve Kotyk Alex Warcholak, and Others Similarly Situated John Kotyk Sam Borielle, Jr., and Others Similarly Situated Edward J. Golonka, and Others Similarly Situated v. Spang & Company Union National Bank Pension Plan, for Former Bargaining Unit Employees of Fort Pitt Bridge and Electric Weld Divisions at Cannonsburg, Pa Plant United Steelworkers of America, Afl-Cio-Clc., a Labor Organization Edward J. Golonka, and Others Similarly Situated v. Spang & Company Pension Plan, for Former Bargaining Unit Employees of Fort Pitt Bridge and Electric Weld Divisions at Cannonsburg, Pa Plant United Steelworkers of America Daniel P. McIntyre Esq. And Schwartz, Steinsapir, Dohrmann & Sommers, LLPCourt of Appeals for the Third Circuit · 2000
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3Cited by2 opinions
- Group v. United States Virgin IslandsDistrict Court, Virgin Islands · 2012
- Soto v. Director, Virgin Islands Bureau of Internal RevenueDistrict Court, Virgin Islands · 2019