Legal Opinion
Pan American World Airways, Inc. v. Duly Authorized Government
District Court, Virgin Islands
Decided August 18, 1970No. Civil No. 271-1967PublishedCited by 3 opinions
1Opinion of the CourtChristian, Chief Judge
MEMORANDUM
Pan American World Airways, Inc. seeks declaratory and injunctive relief, pursuant to 5 V.I.C. §§ 1261-1272, from the application of the Virgin Islands Gross Receipts Tax, 33 V.I.C. §§ 41 and 43, on the grounds that, (1) the statute properly construed does not apply to it, and ' (2) *87if applicable, is repugnant to the Commerce and Due Process Clauses of the United States Constitution.
Defendants, the Government of the Virgin Islands and the Commissioner of Finance, in their answer, deny that Pan American is entitled to declaratory or injunctive relief, allege that the gross receipts…
2Cases cited14 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
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3Cited by3 opinions
- Pan Am. World Airways, Inc. v. Duly Authorized Government of Virgin IslandsCourt of Appeals for the Third Circuit · 1972
- JDS Realty Corp. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 1984
- Waggoner v. QuinnDistrict Court, Virgin Islands · 1983