Legal Opinion
Antilles Industries, Inc. v. Government of the Virgin Islands
Court of Appeals for the Third Circuit
Decided January 27, 1976No. 75-1176; 75-1458PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
WEIS, Circuit Judge
The payment of taxes is one of the expected responsibilities of citizenship. In order to preserve a resigned, if not a cheerful, acceptance of that burden, policy dictates that any waiver of thé obligation by statute be not extended beyond that expressly allowed. Accordingly, in this appeal, we construe the terms of tax exemption legislation to say no more than the wording requires. Since the enactment did not speak to a right of assignment, we find none existed and vacate the district court judgment which held otherwise.
In an effort to encourage new…
2Cases cited9 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Webster v. LutherSupreme Court of the United States · 1896
- Rochester Railway Co. v. City of RochesterSupreme Court of the United States · 1907
- Picard v. East Tennessee, Virginia & Georgia RailroadSupreme Court of the United States · 1889
- King Christian Enterprises, Inc. v. The Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1965
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3Cited by2 opinions
- Government of the Virgin Islands and Cyril E. King, Governor of the Virgin Islands v. Eleventh Legislature of the Virgin IslandsCourt of Appeals for the Third Circuit · 1976
- Waggoner v. QuinnDistrict Court, Virgin Islands · 1983