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PAN AMERICAN W. AIR., INC. v. GOVERNMENT OF VIRGIN ISLANDS

Civ. No. 271-1967.

315 F.Supp. 746 (1970)

PAN AMERICAN WORLD AIRWAYS, INC., Plaintiff, v. The Duly Authorized GOVERNMENT OF the VIRGIN ISLANDS and the Commissioner of Finance, of the Government of the Virgin Islands, Defendants.

District Court, Virgin Islands, D. St. Thomas & St. John.

August 18, 1970.

Attorney(s) appearing for the Case

Thomas D. Ireland, Charlotte Amalie, V. I., Paul F. Mickey, of Steptoe & Johnson, Washington, D. C., for plaintiff.

Peter J. O'Dea, Atty. Gen. of the Virgin Islands, Charlotte Amalie, V. I., for defendant.

MEMORANDUM

CHRISTIAN, Chief Judge.

Pan American World Airways, Inc. seeks declaratory and injunctive relief, pursuant to 5 V.I.C. §§ 1261-1272, from the application of the Virgin Islands Gross Receipts Tax, 33 V.I.C. §§ 41 and 43, on the grounds that, (1) the statute properly construed does not apply to it, and (2) if applicable, is repugnant to the Commerce and Due Process clauses of the United States Constitution.

Defendants...

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