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ANTILLES SURVEYS, INC. v. DE JONGH

No. 15583.

358 F.2d 787 (1966)

ANTILLES SURVEYS, INC., Appellant, v. Percy DE JONGH, as Commissioner, Department of Finance, and Viggo A. Hendricks, as Chief Tax Processing Branch, Department of Finance.

United States Court of Appeals Third Circuit.

Decided March 21, 1966.

Rehearing Denied May 5, 1966.

Attorney(s) appearing for the Case

John D. Marsh, Christiansted, St. Croix, V. I. (Young, Isherwood and Marsh, Christiansted, St. Croix, V. I., on the brief) for appellant.

David Kelso McConnell, Asst. Atty. Gen., Charlotte Amalie, St. Thomas, V. I. (Francisco Corneiro, Atty. Gen. of Virgin Islands, Charlotte Amalie, St. Thomas, V. I., on the brief), for appellee.

Before KALODNER, Chief Judge, and MARIS and ALDRICH, Circuit Judges.

Argued at Charlotte Amalie February 3, 1966.

ALDRICH, Circuit Judge.

This is an action to enjoin the collection of a gross receipts tax assertedly imposed by act of the Virgin Islands legislature. Taxpayer is a Virgin Islands corporation engaged in two businesses, engineering and real estate brokerage. Certain facts appearing by admissions in the pleadings, or by uncontradicted affidavits, both parties moved for summary judgment. The court granted the government...

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