BRENT v. QUINN

Civ. No. 82/233.

589 F.Supp. 810 (1984)

Rupert BRENT and Ada Marie Johnson, Petitioners, v. Leroy QUINN, Commissioner of Finance, Respondent.

District Court, Virgin Islands, St. Thomas and St. John.

August 3, 1984.


Attorney(s) appearing for the Case

Carey R. D'Avino, Charlotte Amalie, St. Thomas, V.I., for petitioners.

Suzanne A. Hutton, Asst. Atty. Gen., Dept. of Law, Charlotte Amalie, St. Thomas, V.I., for respondent.


MEMORANDUM AND ORDER

CHRISTIAN, Chief Judge.

Before the Court is the motion of petitioners for partial summary judgment. As there are no material facts in dispute the case is ripe for disposition as requested.

The petitioners seek a redetermination of an income tax deficiency asserted by the Commissioner of Finance for the tax year 1978. Petitioners, residents of the Virgin Islands during calendar year 1978, filed a return of their worldwide income...

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