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JEFFERSON CONSTR. OVERSEAS, INC. v. GOVERNMENT OF V. I.

No. 15240.

359 F.2d 668 (1966)

JEFFERSON CONSTRUCTION OVERSEAS, INC., Appellant, v. GOVERNMENT OF the VIRGIN ISLANDS.

United States Court of Appeals Third Circuit.

Decided May 2, 1966.

Attorney(s) appearing for the Case

Philip M. Cronin, Boston, Mass., (Withington, Cross, Park & McCann, Boston, Mass., William W. Bailey, Charlotte Amalie, St. Thomas, V. I., on the brief), for appellant.

Francisco Corneiro, Atty. Gen., Charlotte Amalie, St. Thomas, V. I., for appellee.

Before KALODNER, Chief Judge, and MARIS and HASTIE, Circuit Judges.

Argued at Charlotte Amalie January 31, 1966.

MARIS, Circuit Judge.

The plaintiff, Jefferson Construction Overseas, Inc., has appealed from a judgment entered in the District Court of the Virgin Islands dismissing its complaint which sought a judgment declaring unconstitutional the Virgin Islands gross receipts tax statute. 33 V.I.C. § 43. The plaintiff is a corporation created under the laws of Florida and engaged in the general construction business...

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