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GOVERNMENT OF VIRGIN ISLANDS v. ALLEN

Crim. No. 29-1964.

251 F.Supp. 479 (1966)

GOVERNMENT OF the VIRGIN ISLANDS, Plaintiff, v. George L. ALLEN, Defendant.

District Court, Virgin Islands, D. St. Croix, at Christiansted.

February 15, 1966.

Attorney(s) appearing for the Case

Almeric L. Christian, U. S. Atty., for Government.

Maas & Ireland, Charlotte Amalie, V. I., for defendant, Thomas D. Ireland, Charlotte Amalie, V. I., of counsel.

WALTER A. GORDON, District Judge.

This criminal action is one in which the defendant is charged in a three count information with the willful failure to file income tax returns for the years 1961, 1962, and 1963 in violation of Title 33 Virgin Islands Code § 1524. The provisions of this statute are as follows:

"Whoever, being required by the internal revenue laws of the Virgin Islands to pay any tax, or required by this subtitle or the regulations issued...

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