Legal Opinion
Antilles Surveys, Inc. v. De Jongh
Court of Appeals for the Third Circuit
Decided March 21, 1966No. 15,583PublishedCited by 3 opinions
1Opinion of the CourtAldrich, Circuit Judge
OPINION OF THE COURT
This is an action to enjoin the collection of a gross receipts tax assertedly imposed by act of the Virgin Islands legislature. Taxpayer is a Virgin Islands corporation engaged in two businesses, engineering and real estate brokerage. Certain facts appearing by admissions in the pleadings, or by uncontradicted affidavits, both parties moved for summary judgment. The court granted the government’s motion, and taxpayer appeals.
The statute reads, “All persons engaged in business including those trading in articles, goods, merchandise or commodities shall report their gross…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lynch v. OverholserSupreme Court of the United States · 1962
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Walters v. City of St. LouisSupreme Court of the United States · 1954
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3Cited by3 opinions
- Virgin Islands Territorial Board v. WheatleyDistrict Court, Virgin Islands · 1967
- People v. ThomasSuperior Court of The Virgin Islands · 2010
- Antilles Surveys, Inc. v. Percy De JonghCourt of Appeals for the Third Circuit · 1966