Summary
In Laguana v. Ansell, 9 Cir., 212 F.2d 207, certiorari denied 348 U.S. 830, 75 S.Ct. 51, 99 L.Ed. 654, we affirmed the holding of the District Court, 102 F. Supp. 919, that Section 31 of the Organic Act of Guam imposes a separate territorial income tax to be enforced by the proper officials of the Government of Guam.
Summary of this case from Phelan v. TaitanoOpinion
No. 13387.
April 15, 1954.
Appeal from the District Court of Guam, Territory of Guam; Paul D. Shriver, Judge.
Albert A. Spiegel, Santa Monica, Cal., Lyle H. Turner, Agana, Guam, for appellant.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, I. Henry Kutz, Sp. Assts. to Atty. Gen., John P. Raker, U.S. Atty., Agana, Guam, Howard D. Porter, Atty. Gen. of Guam, Clarence A. Davis, Solicitor, Department of Interior, Lincoln, Neb., A.M. Edwards, Chief Counsel, Office of Territories, Department of Interior, Washington, D.C., Shirley Ecker Boskey, Attorney, Department of Interior, New York City, for appellees.
Jules E. Kohn and Ralph J. Tucker, Kansas City, Mo., amici curiæ.
Before HEALY and ORR, Circuit Judges, and LEMMON, District Judge.
For the reasons given in the Court's opinion filed February 29, 1952, 102 F. Supp. 919, the judgment is affirmed.