Mobil Petroleum Co., Inc. v. Blaz

OPINION

ARVIN H. BROWN, Jr., Designated Judge.

Both parties hereto appeal from a judgment of the Island Court of Guam.

Affirmed in part, and reversed in part.

Mobil Petroleum Company, Inc., Petitioner-Appellee-Appellant, hereinafter called Mobil, sought review of an assessment of gross receipts taxes of $32,749.20 and for a refund of the payment of gross receipts taxes of $82,969.42 with interest. The assessment was made by and payment of tax es was made to Joaquin G. Blaz, Commissioner of Revenue and Taxation, Government of Guam, Respondent-Appellant, hereinafter called Commissioner. On January…