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TRACY LEIGH DEV. CORP. v. GOVERNMENT OF VIRGIN ISLANDS

No. 73-2081.

501 F.2d 439 (1974)

TRACY LEIGH DEVELOPMENT CORPORATION, Appellant, v. GOVERNMENT OF the VIRGIN ISLANDS, Appellee.

United States Court of Appeals, Third Circuit.

Decided June 25, 1974.

Attorney(s) appearing for the Case

Charles S. Waggoner, II, Charlotte Amalie, St. Thomas, V. I., for appellant.

Verne A. Hodge, Atty. Gen. of the Virgin Islands, Gordon S. Gilman, Asst. Atty. Gen., Charlotte Amalie, St. Thomas, V. I., for appellee; John A. Zebedee, Charlotte Amalie, St. Thomas, V. I., of counsel.

Before ALDISERT, ADAMS and GARTH, Circuit Judges.

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 Islands...

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