Legal Opinion
Gregory E. Miller and Doris D. Miller v. Leroy A. Quinn, Director of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 12, 1986No. 85-3353PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
JAMES HUNTER, III, Circuit Judge:
Leroy A, Quinn, the Director of the Virgin Islands Bureau of Internal Revenue (“Director”), appeals the district court’s grant of a petition to redetermine a tax deficiency brought by joint filers Gregory E. Miller and Doris D. Miller. Subject matter jurisdiction before the District Court of the Virgin Islands was based on V.I.Code Ann. tit. 33, § 944(a) (1967). Appellate jurisdiction over the court’s redetermination obtained by virtue of 28 U.S.C. § 1291 (1982).
This appeal presents the question whether Virgin Islands lottery dealers may…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. TellierSupreme Court of the United States · 1966
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
13 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Condor Int'l v. CommissionerUnited States Tax Court · 1992
- Estate of Reddert v. United StatesDistrict Court, D. New Jersey · 1996
- Huff v. CommissionerUnited States Tax Court · 2012
- Chase Manhattan Bank, N.A. v. Government of the Virgin Islands of the United StatesDistrict Court, Virgin Islands · 2001
- Naporano v. United StatesDistrict Court, D. New Jersey · 1993
2 more not listed; retrieve them via the Exa API.