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TRAVEL SERVICES, INC. v. GOVERNMENT OF THE V.I.

No. 89-3619.

904 F.2d 186 (1990)

TRAVEL SERVICES, INC., Appellant, v. GOVERNMENT OF THE VIRGIN ISLANDS, Anthony P. Olive, Director, Virgin Islands Bureau of Internal Revenue, Appellees.

United States Court of Appeals, Third Circuit.

Decided May 31, 1990.

Attorney(s) appearing for the Case

Gordon C. Rhea (argued), Alkon & Rhea, Christiansted, St. Croix, U.S. Virgin Islands, for appellant.

Rosalie Simmonds Ballentine, Roy E. Parrott, Darlene C. Grant (argued), Dept. of Justice, Charlotte Amalie, St. Thomas, U.S. Virgin Islands, for appellees.

Before SLOVITER, STAPLETON and HUTCHINSON, Circuit Judges.

OPINION OF THE COURT

HUTCHINSON, Circuit Judge.

In this appeal we decide whether 49 U.S.C.A.App. § 1513(a) (West 1976) preempts a Virgin Islands' gross receipts tax on the commissions earned by travel agents for the sale of airline tickets. For the reasons stated below, we hold that § 1513(a) does not preempt such a tax.

I.

Appellant, Travel Services, Inc. (Travel Services), operates...

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