Legal Opinion
Travel Services, Inc. v. Government of the Virgin Islands, Anthony P. Olive, Director, Virgin Islands Bureau of Internal Revenue
Court of Appeals for the Third Circuit
Decided May 31, 1990No. 89-3619PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
HUTCHINSON, Circuit Judge.
In this appeal we decide whether 49 U.S. C.A.App. § 1513(a) (West 1976) preempts a Virgin Islands’ gross receipts tax on the commissions earned by travel agents for the sale of airline tickets. For the reasons stated below, we hold that § 1513(a) does not preempt such a tax.
I
Appellant, Travel Services, Inc. (Travel Services), operates a travel agency in the United States Virgin Islands. Among its activities is the sale of airline tickets, as agent for various airlines, to persons wishing to fly to and from the Virgin Islands. It sells those…
2Cases cited3 opinions
- Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
- Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
- State Ex Rel. Arizona Department of Revenue v. Cochise AirlinesCourt of Appeals of Arizona · 1980
3Cited by6 opinions
- Government Of The Virgin Islands v. United Industrial WorkersCourt of Appeals for the Third Circuit · 1999
- United States v. ReyesDistrict Court, N.D. New York · 1996
- Government of the Virgin Islands v. United Industrial Workers, N.A.Court of Appeals for the Third Circuit · 1999
- Burlington Air Express, Inc. v. Municipio De CarolinaSupreme Court of Puerto Rico · 2001
- Burlington Air Express, Inc. v. Municipio de CarolinaSupreme Court of Puerto Rico · 2001
1 more not listed; retrieve them via the Exa API.