Legal Opinion
WIT Equipment Co. v. Director, Virgin Islands Bureau of Internal Revenue
District Court, Virgin Islands
Decided September 29, 2001No. Civ.A. 96-62PublishedCited by 10 opinions
1Opinion of the Court
OPINION ON MOTIONS TO DISMISS AND FOR SUMMARY JUDGMENT
BROTMAN, District Judge.
This case is one of six related actions brought by W. James Oelsner, his wife, Carol, and two Oelsner-affiliated companies, WIT Equipment, Inc. (“WIT”) and West Indies Transport, Inc. (“West Indies”), challenging tax assessments issued by the Virgin Islands Bureau of Internal Revenue (“BIR”). The other five matters having been dismissed per stipulation of the parties, only WIT’s petition for rede-termination of its tax deficiency remains for disposition. Before the Court are (a) WIT’s motion to dismiss its petition…
2Cases cited57 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. TaylorSupreme Court of the United States · 1935
52 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Jennifer Duncan v. Governor of the Virgin IslandsCourt of Appeals for the Third Circuit · 2022
- Patrick McGrogan v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2013
- Huff v. CommissionerUnited States Tax Court · 2010
- Huff v. CommissionerUnited States Tax Court · 2010
- Oelsner v. Government of the Virgin Islands of the United States Ex Rel. Virgin Islands Bureau of Internal RevenueDistrict Court, Virgin Islands · 2003
5 more not listed; retrieve them via the Exa API.