DESCO PRODUCTS CARIBBEAN, INC. v. GOVERNMENT OF V. I.

No. 74-1601.

511 F.2d 1157 (1975)

DESCO PRODUCTS CARIBBEAN, INC. v. GOVERNMENT OF the VIRGIN ISLANDS et al., Appellants.

United States Court of Appeals, Third Circuit.

Decided March 3, 1975.


Attorney(s) appearing for the Case

Verne A. Hodge, Atty. Gen., Gordon S. Gilman, Asst. Atty. Gen., Charlotte Amalie, St. Thomas, V. I., for appellants.

Ethel Carr Hunter, Charlotte Amalie, St. Thomas, V. I., for appellee.

Before SEITZ, Chief Judge, and VAN DUSEN and ROSENN, Circuit Judges.


OPINION OF THE COURT

ROSENN, Circuit Judge.

The issue in this appeal is whether one engaged in the business of installing roofs and roof systems is a building contractor within the meaning of the gross receipts tax statute of the Virgin Islands.

Desco Products Caribbean, Inc. (Desco) is a Virgin Islands corporation primarily engaged in the business of "installing roofs and roof systems." From January 1, 1968, to June 30, 1969, the period in controversy...

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