Legal Opinion
Tracy Leigh Development Corporation v. Government of the Virgin Islands
Court of Appeals for the Third Circuit
Decided June 25, 1974No. 73-2081PublishedCited by 15 opinions
1Opinion of the Court
OPINION OF THE COURT
ADAMS, Circuit Judge
Resolution of this case turns primarily on the willingness or power of this Court to correct an alleged “drafting oversight” by the Virgin Islands legislature in enacting a statute that conferred certain specified categories of tax relief.
The appellant, Tracy Leigh Development Corp. (“Tracy Leigh”) contends vigorously that it is our province, and indeed our duty, to supply a term to the Virgin *247Islands Code which, it is asserted, the draftsmen unintentionally omitted. Standing in sharp counterpoint to this contention are doctrines of judicial temperance,…
2Cases cited5 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Iselin v. United StatesSupreme Court of the United States · 1926
- Guiseppi v. WallingCourt of Appeals for the Second Circuit · 1944
- In the Matter of the Estate of Van B. Hooper, Deceased. The Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1966
- King Christian Enterprises, Inc. v. The Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1965
3Cited by15 opinions
- Temple University--Of the Commonwealth System of Higher Education v. United StatesCourt of Appeals for the Third Circuit · 1985
- Santos v. FranklinDistrict Court, E.D. Pennsylvania · 1980
- Ba Properties Inc. v. Government Of The United States Virgin IslandsCourt of Appeals for the Third Circuit · 2002
- White v. United States Dept. of InteriorDistrict Court, M.D. Pennsylvania · 1986
- Marsh v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 1977
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