Legal Opinion

Abramson Enterprises, Inc. v. Government of the Virgin Islands of the United States Anthony Olive, Director, V.I. Bureau of Internal Revenue, Abramson Enterprises, Inc. v. Government of the V.I. Of U.S. Edward Thomas, Director, V.I. Bureau of Internal Revenue Alexander Farrelly, Governor of the United States Virgin Islands, Edward E. Thomas, Director as Named in No. 1991-289 and as Successor in Office in No. 1989-112, Virgin Islands Bureau of Internal Revenue

Court of Appeals for the Third Circuit

Decided May 28, 1993No. 92-7381PublishedCited by 6 opinions

1Opinion of the Court

994 F.2d 140

71 A.F.T.R.2d 93-2054, 93-1 USTC P 50,321

ABRAMSON ENTERPRISES, INC.

v.

GOVERNMENT OF THE VIRGIN ISLANDS of THE UNITED STATES;

Anthony Olive, Director, V.I. Bureau of Internal Revenue,

ABRAMSON ENTERPRISES, INC.

v.

GOVERNMENT OF THE V.I. OF U.S.; Edward Thomas, Director,

V.I. Bureau of Internal Revenue; Alexander Farrelly,

Governor of the United States Virgin Islands, Edward E.

Thomas, Director as named defendant in No. 1991-289 and as

successor in office in No. 1989-112, Virgin Islands Bureau

of Internal Revenue, Appellant.

No. 92-7381.

United States Court of Appeals,

Third Circuit.

Argued April…

Also in this document: Dissent.

2Cases cited4 opinions

  1. Chicago Bridge and Iron Company, Ltd. v. Ruben B. Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1970
  2. Sayre & Company, Ltd. v. R. A. Riddell, Commissioner of Revenue and TaxationCourt of Appeals for the Ninth Circuit · 1968
  3. Rupert Brent Johnson and Ada Marie Johnson v. Leroy Quinn, Commissioner, Department of Finance Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1987
  4. Abramson Enterprises, Inc. v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1993

3Cited by6 opinions

  1. Birdman v. Office of the GovernorCourt of Appeals for the Third Circuit · 2012
  2. Chase Manhattan Bank, N.A. v. Government of the Virgin Islands, Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 2002
  3. Huff v. CommissionerUnited States Tax Court · 2012
  4. Chase Manhattan Bank v. Govt of VICourt of Appeals for the Third Circuit · 2002
  5. Hassen v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2017

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