IRC Authority Graph

§1612

23 cases·1 followed·1 distinguished·2 overruled·19 cited—4% support

Statute Text — 26 U.S.C. §1612

Statute text not available for this section.

23 Citing Cases

George C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners 135 T.C. No. 10 · 2010

§1612 ." Petitioner maintains that even though an individual may have both Federal and Virgin Islands tax obligations under section 932, this does not affect the District - 13 - Court's jurisdiction . We do-not subscribe to petitioner's position . U .S . citizens are subject to Federal taxation on their worldwide income . See.-Cook v. Tait , 265'U

James L. Coffey, Deceased, Judith Coffey, Executrix, Petitioner · 2018

section 1612(a) grants exclusivejurisdiction to District Courts to hear VI tax matters. We held that whether the taxpayer met all the requirements of section 932(c)(4) was a federal-tax matter in which we hadjurisdiction. R at 230. We got great insight into determining ifa taxpayer is a bonaffde VI resident with Vento v. Dir. ofV.I. Bureau ofIntern

Emily Coffey, Petitioner · 2018

section 1612(a) grants exclusivejurisdiction to District Courts to hear VI tax matters. We held that whether the taxpayer met all the requirements of section 932(c)(4) was a federal-tax matter in which we hadjurisdiction. R at 230. We got great insight into determining ifa taxpayer is a bonaffde VI resident with Vento v. Dir. ofV.I. Bureau ofIntern

Melissa Coffey Hulett a.k.a. Melissa Coffey, Petitioner · 2018

section 1612(a) grants exclusivejurisdiction to District Courts to hear VI tax matters. We held that whether the taxpayer met all the requirements of section 932(c)(4) was a federal-tax matter in which we hadjurisdiction. R at 230. We got great insight into determining ifa taxpayer is a bonaffde VI resident with Vento v. Dir. ofV.I. Bureau ofIntern

Judith S. Coffey, Petitioner & The Government of the United States Virgin Islands, Intervenor, · 2018

section 1612(a) grants exclusivejurisdiction to District Courts to hear VI tax matters. We held that whether the taxpayer met all the requirements of section 932(c)(4) was a federal-tax matter in which we hadjurisdiction. R at 230. We got great insight into determining ifa taxpayer is a bonaffde VI resident with Vento v. Dir. ofV.I. Bureau ofIntern

Huff v. Commissioner 135 T.C. 222 · 2010

Continuing, petitioner maintains that inasmuch as 48 U.S.C. sec. 1612(a) grants “exclusive” jurisdiction to the District Court with regard to Virgin Islands income tax laws, this Court lacks jurisdiction because “Congress was removing all other courts of any district, jurisdiction, or level from hearing cases ‘with respect to the inc

Golden v. Government of the Virgin Islands 47 F. App'x 620 · Cir.
Patrick McGrogan v. Commissioner of Internal Reven 58 V.I. 804 · Cir.
Birdman v. Office of the Governor 677 F.3d 167 · Cir.
George C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners 135 T.C. No. 30 · 2010
Huff v. Commissioner 135 T.C. 605 · 2010
Edward D. Rollert Residuary Trust v. Commissioner 80 T.C. 619 · 1983
Edwards v. HOVENSA, LLC 497 F.3d 355 · Cir.
United States v. Yusuf 536 F.3d 178 · Cir.
Alfredo Semper v. Curtis Gomez 60 V.I. 971 · Cir.
Edwards v. Hovensa LLC · Cir.
United States v. Yusuf 49 V.I. 1182 · Cir.
MRL Development I, LLC v. Whitecap Investment Corp. 64 V.I. 724 · Cir.
Said Hassen v. Government of the Virgin Islan 66 V.I. 973 · Cir.
United States v. Aracelis Ayala 917 F.3d 752 · Cir.
Jennifer Duncan v. Governor of the Virgin Islands 48 F.4th 195 · Cir.
Vento v. Director of Virgin Islands Bureau of Internal Revenue 58 V.I. 753 · Cir.
United States v. Raquel Rivera 74 F.4th 134 · Cir.