Legal Opinion
Antonio Gumataotao v. Director of Department of Revenue and Taxation
Court of Appeals for the Ninth Circuit
Decided January 10, 2001No. 99-15997PublishedCited by 21 opinions
1Opinion of the Court
TROTT, Circuit Judge.
Antonio Gumataotao filed a petition in the United States District Court for the District of Guam seeking a redetermination of his territorial tax liability for the years 1992-1994. Specifically, he sought a ruling that Guam could not tax Guam residents on interest earned from United States bonds. Contrary to Gumataotao’s main contention, the district court concluded that the government of Guam could indeed tax its residents on interest earned from U.S. bonds, and accordingly dismissed Gumataotao’s petition for failure to state a claim under Federal Rule of Civil Procedure…
2Cases cited16 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Jerry L. Branch, Valenna Branch, Colby Branch v. Dale L. Tunnell, Individually and as Special Agent of Bureau of Land Management, State of MontanaCourt of Appeals for the Ninth Circuit · 1994
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Cooper v. PickettCourt of Appeals for the Ninth Circuit · 1997
- Tworivers v. LewisCourt of Appeals for the Ninth Circuit · 1999
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Bank of Guam v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Rea Paeste v. Government of GuamCourt of Appeals for the Ninth Circuit · 2015
- Daghlian v. Devry University, Inc.District Court, C.D. California · 2006
- Bank of Guam v. United StatesUnited States Court of Federal Claims · 2008
- (BIVENS) Hodges v. MatevousianDistrict Court, E.D. California · 2019
16 more not listed; retrieve them via the Exa API.