Vitco, Inc. v. Government of the Virgin Islands and Reuben Wheatley, Commissioner of Finance

How courts have described this case

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

• under a similar scheme, inserting “United States” where the federal provision uses “Virgin Islands” because failing to do so would lead to disparate tax treatment between U.S. taxpayers and Virgin Islands taxpayers
• “[Congressional intent [was] to implement some degree of uniformity.”

Source: CourtListener parenthetical corpus (CC0).