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JOHNSON v. QUINN

No. 86-3461.

821 F.2d 212 (1987)

Rupert Brent JOHNSON and Ada Marie Johnson, Petitioners, v. Leroy QUINN, Commissioner, Department of Finance Government of the Virgin Islands, Respondent.

United States Court of Appeals, Third Circuit.

Decided June 22, 1987.

Attorney(s) appearing for the Case

Carey R. D'Avino (argued), New York City, Frederick G. Watts, St. Thomas, Virgin Islands, for petitioners.

Leroy A. Mercer, Atty. Gen., Meno W. Pilaris, Asst. Atty. Gen., Joanne C. Bozzuto, Asst. Atty. Gen. (argued), Dept. of Law, Government of the Virgin Islands, Christiansted, St. Croix, Virgin Islands for respondent.

Before SEITZ, HIGGINBOTHAM, and ROSENN, Circuit Judges.

OPINION OF THE COURT

ROSENN, Circuit Judge.

This appeal presents the question whether Virgin Islands residents who have paid income tax to a state of the United States are entitled to a foreign tax credit against their Virgin Islands tax or only to an itemized deduction in calculating their Virgin Islands tax liability. As we agree with the Commissioner that the equality principle of construction of the Virgin Islands "mirror" tax code and Treasury Regulation...

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