Legal Opinion
Smith v. Magras
Court of Appeals for the Third Circuit
Decided August 14, 1997No. 96-7660UnknownCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
BECKER,
The Virgin Islands legislature has enacted a business licensing scheme pursuant to which every person "wishing to engage in any business, occupation, profession or trade" listed in the statute is required to obtain a license and pay an annual license fee. V.I. Code. Ann. tit. 27, § 301(a) (1997). One of the listings is "Attorney," for which the annual fee is $500. See id. § 302. The question presented in this appeal is whether the license fee must be paid by *467attorneys whose sole practice (and income) is as law firm employees. The obligation of law firm partners and…
2Cases cited29 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Chambers v. Nasco, Inc.Supreme Court of the United States · 1991
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
24 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Smith v. MagrasCourt of Appeals for the Third Circuit · 1997
- Jah-I-Dah Gumbs v. Schneider Regional Medical Center, Maria C. Juelle, P.A.Superior Court of The Virgin Islands · 2020
- In Re: Refinery Workers Toxic Tort LitigationSuperior Court of The Virgin Islands · 2022
- Ocean Pest v. RebellySupreme Court of The Virgin Islands · 2026