No. 19-6681
Louis Milton Willis v. Territory of the Virgin Islands
IFP
Tags: 48-usc-1612 district-court exclusive-jurisdiction gross-receipts-tax income-tax organic-act revised-organic-act statutory-interpretation territorial-jurisdiction virgin-islands
Latest Conference:
2020-01-24
Question Presented (from Petition)
Whether the plain language of § 22 of the Revised Organic Act of 1954
[48 U.S.C. § 1612(a)] establishing that "the District Court of the Virgin
Islands shall have exclusive jurisdiction over all criminal
...proceedings in the Virgin Islands with respect to the income tax laws
applicable to the Virgin Islands" also vests the same jurisdiction in the
Superior Court of the Virgin Islands, a local court created by the local
legislature, in the case of gross receipts taxes.
Question Presented (AI Summary)
Whether the plain language of § 22 of the Revised Organic Act of 1954 vests exclusive jurisdiction over gross receipts taxes in the District Court of the Virgin Islands
Docket Entries
2020-01-27
Petition DENIED.
2020-01-09
DISTRIBUTED for Conference of 1/24/2020.
2019-10-09
Petition for a writ of certiorari and motion for leave to proceed in forma pauperis filed. (Response due December 19, 2019)
Attorneys
Louis Milton Willis