Rupert Brent Johnson and Ada Marie Johnson v. Leroy Quinn, Commissioner, Department of Finance Government of the Virgin Islands

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that, under the equality principle adopted in Chi. Bridge , tax paid to California by Virgin Islands residents is deductible under section 164 but not creditable under section 901
• reduction in income tax caused by payment of tax to a state of the United States

Source: CourtListener parenthetical corpus (CC0).