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ABRAMSON ENTERPRISES v. GOV. OF VIRGIN ISLANDS

No. 92-7381.

994 F.2d 140 (1993)

ABRAMSON ENTERPRISES, INC. v. GOVERNMENT OF THE VIRGIN ISLANDS of THE UNITED STATES; Anthony Olive, Director, V.I. Bureau of Internal Revenue, ABRAMSON ENTERPRISES, INC. v. GOVERNMENT OF THE V.I. OF U.S.; Edward Thomas, Director, V.I. Bureau of Internal Revenue; Alexander Farrelly, Governor of the United States Virgin Islands, Edward E. Thomas, Director as named defendant in No. 1991-289 and as successor in office in No. 1989-112, Virgin Islands Bureau of Internal Revenue, Appellant.

United States Court of Appeals, Third Circuit.

Decided May 28, 1993.

Attorney(s) appearing for the Case

Rosalie Simmonds Ballentine, Atty. Gen. of the Virgin Islands, Roy E. Parrot, Sol. Gen., Joseph M. Erwin, Asst. Atty. Gen. (Tax) (Argued), Office of the Atty. Gen. of the Virgin Islands, Dept. of Justice, Charlotte Amalie, U.S. Virgin Islands, for appellant.

George W. Cannon, Jr., Law Offices of Ross & Cannon, Frederiksted, St. Croix, U.S. Virgin Islands, Dennis L. Wills (Argued), Raynor, Rensch & Pfeiffer, Omaha, NE, for appellee.

Before: GREENBERG, SCIRICA and GARTH, Circuit Judges.

OPINION OF THE COURT

GARTH, Circuit Judge:

This appeal concerns the narrow question of whether the corporate surtax imposed on Virgin Islands taxpayers pursuant to V.I.Code Ann. tit. 33, § 581 (Supp.1990) ("§ 581") is deductible from Virgin Islands taxable income under § 164 of the Internal Revenue Code ("§ 164") as applied to the Virgin Islands under the "mirror system" of taxation. We conclude that the surtax is non-deductible and,...

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