Legal Opinion
Government of the Virgin Islands v. AT & T of the Virgin Islands, Inc.
District Court, Virgin Islands
Decided July 24, 2003No. CIV.A.2001-195, CIV.A.2001-193PublishedCited by 3 opinions
1Opinion of the Court
OPINION
2Per curiam
I. FACTUAL BACKGROUND
A. AT & T and Caneel Bay
On February 24 and February 25, 1998, the Government of the Virgin Islands, through Lorna Webster [“Webster”] as the director of the Division of Corporations and Trademarks, sent Caneel Bay letters informing that an examination of its franchise tax reports indicated that Caneel Bay had failed to include additional paid-in capital in its calculation of franchise taxes owed pursuant to 13 V.I.C. § 531(a). In the February 24 letter, Webster demanded that Caneel Bay pay within thirty days $1,190,135.85 representing its redetermined franchise…
3Cases cited7 opinions
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- In Re Cendant Corporation Prides LitigationCourt of Appeals for the Third Circuit · 2000
- Smith v. MagrasCourt of Appeals for the Third Circuit · 1997
- Government of the Virgin Islands v. Innovative Communications Corp.District Court, Virgin Islands · 2002
- Government of the Virgin Islands v. JohnDistrict Court, Virgin Islands · 1999
2 more not listed; retrieve them via the Exa API.
4Cited by3 opinions
- Pate v. Government of the Virgin IslandsSuperior Court of The Virgin Islands · 2015
- Government of the Virgin Islands v. AT&T of the Virgin Islands, Inc.District Court, Virgin Islands · 2009
- Berne Corp. v. Government of the Virgin IslandsSupreme Court of The Virgin Islands · 2004