Legal Opinion
Chicago Bridge and Iron Company, Ltd. v. Ruben B. Wheatley, Commissioner of Finance
Court of Appeals for the Third Circuit
Decided July 13, 1970No. 17838_1PublishedCited by 26 opinions
1Opinion of the Court
OPINION OF THE COURT
HASTIE, Chief Judge
The basic issue presented on this appeal is whether a Delaware corporation is entitled to use the Western Hemisphere trade corporation deduction to reduce its income tax liability to the Virgin Islands.
The Internal Revenue Code of the United States was made applicable in the Virgin Islands by the Naval Service Appropriation Act of 1922, 48 U.S.C. § 1397 (1964):
“The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in the Virgin Islands of the United States, except that…
2Cases cited7 opinions
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Sayre & Company, Ltd. v. R. A. Riddell, Commissioner of Revenue and TaxationCourt of Appeals for the Ninth Circuit · 1968
- John Wilson, Leonard White, Paul Bogovich and Elizabeth Tintorri v. B. L. Kennedy, Ford Q. Elvidge, Howard D. Porter and Richard TaitanoCourt of Appeals for the Ninth Circuit · 1956
- Dudley v. Comm'rUnited States Tax Court · 1957
- Government of Guam v. George E. Koster and Crystal K. KosterCourt of Appeals for the Ninth Circuit · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Danbury, Inc. v. Anthony Olive, Director, Bureau of Internal Revenue, Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1987
- Vento v. Director of Virgin Islands Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 2013
- Pan Am. World Airways, Inc. v. Duly Authorized Government of Virgin IslandsCourt of Appeals for the Third Circuit · 1972
- Chase Manhattan Bank, N.A. v. Government of the Virgin Islands, Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 2002
- Vitco, Inc. v. Government of the Virgin Islands and Reuben Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1977
21 more not listed; retrieve them via the Exa API.