Legal Opinion

Inslee A. Hopper as of the Estate of Gertrude Thomas Gardner, Deceased v. Government of the Virgin Islands, and Reuben Wheatley, Commissioner of Finance. Estate of John Livingston Thomas, by William W. Bailey v. Reuben B. Wheatley, Commissioner of Finance

Court of Appeals for the Third Circuit

Decided February 8, 1977No. 76-1904Published

1Opinion of the Court

550 F.2d 844

77-1 USTC P 9205

Inslee A. HOPPER as Executor of the Estate of Gertrude

Thomas Gardner, Deceased, Appellant,

v.

GOVERNMENT OF the VIRGIN ISLANDS, and Reuben Wheatley,

Commissioner of Finance.

ESTATE of John Livingston THOMAS, by William W. Bailey, Executor

v.

Reuben B. WHEATLEY, Commissioner of Finance.

No. 76-1904.

United States Court of Appeals, Third Circuit.

Argued Dec. 10, 1976.

Decided Feb. 8, 1977.

William A. Pallme, Pallme, Anduze, Mitchell & Dow, Charlotte Amalie, St. Thomas, Virgin Islands, for appellant Inslee A. Hopper.

Paul B. Kertman, Asst. Atty. Gen., Dept. of Law, Christiansted,…

2Cases cited8 opinions

  1. United States v. MitchellSupreme Court of the United States · 1971
  2. Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
  3. Mitchell v. CommissionerUnited States Tax Court · 1969
  4. Mott v. United StatesUnited States Court of Claims · 1972
  5. Crompton-Richmond Co. v. United StatesDistrict Court, S.D. New York · 1970

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