Legal Opinion
Government of Guam v. George E. Koster and Crystal K. Koster
Court of Appeals for the Ninth Circuit
Decided June 8, 1966No. 20438_1PublishedCited by 10 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
In their joint Guam Territorial income tax returns for the years 1957 through 1960, George E. Koster and his wife, Crystal K. Koster, claimed as deductions, mainland United States business losses for those years. Guam tax officials disallowed these deductions, asserting that under applicable regulations, only expenses, losses or other deductions directly attributable to gross income derived from or earned in Guam may be claimed. The taxpayers paid the asserted deficiencies and brought this action for a refund contending that the regulations in question are invalid.
While…
2Cases cited6 opinions
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Laguana v. AnsellDistrict Court, D. Guam · 1952
- John Wilson, Leonard White, Paul Bogovich and Elizabeth Tintorri v. B. L. Kennedy, Ford Q. Elvidge, Howard D. Porter and Richard TaitanoCourt of Appeals for the Ninth Circuit · 1956
- Jennings v. United StatesUnited States Court of Claims · 1958
- Irving Bromberg and Jeanette Bromberg v. George W. Ingling, Commissioner of Revenue and Taxation, Government of GuamCourt of Appeals for the Ninth Circuit · 1962
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bank of Guam v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Chicago Bridge and Iron Company, Ltd. v. Ruben B. Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1970
- Sayre & Company, Ltd. v. R. A. Riddell, Commissioner of Revenue and TaxationCourt of Appeals for the Ninth Circuit · 1968
- Tyson v. NortonDistrict Court, D. Connecticut · 1975
- Robert and Barbara Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
5 more not listed; retrieve them via the Exa API.