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JOHNSON v. INTERNATIONAL BUSINESS MACHINES CORP.

Civ. No. 325/1973.

366 F.Supp. 1328 (1973)

Russell B. JOHNSON, Plaintiff, v. INTERNATIONAL BUSINESS MACHINES CORPORATION, Defendant.

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

December 3, 1973.

Attorney(s) appearing for the Case

Russell B. Johnson, Christiansted, St. Croix, V. I., for plaintiff.

Bryant, Costello & Burke, Christiansted, St. Croix, V. I., for defendant.

MEMORANDUM OPINION AND JUDGMENT

WARREN H. YOUNG, District Judge.

This appeal puts at issue the legality of passing on to the consumer the gross receipts tax levied pursuant to 33 V.I.C. §§ 43 et seq. The question is one of distinct importance, as evidenced by the lack of agreement among the Judges of the Municipal Court.

I. FACTS

The dispute in this matter arose from the lease of certain office equipment by plaintiff-appellee...

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