Legal Opinion
Laguana v. Ansell
District Court, D. Guam
Decided February 29, 1952No. Civ. 31-51PublishedCited by 20 opinions
1Opinion of the Court
SHRIVER, Judge.
This is a test action brought -by the plaintiff, hereinafter called the taxpayer, to determine, what construction should be placed upon Sections 30 and 31 of the Or ganic Act of Guam 64 Stat. 392, 48 U.S.C.A. §§ 1421h and 1421i. The United States intervened and joined with the' Government of Guam in a common defense. I shall refer to them as the governments. I have had the benefit of extended oral argument by both sides and an excellent brief by the governments. The plaintiff elected in the interest of expediting the case not to file a reply brief.
The facts are stipulated. The…
2Cases cited3 opinions
- Stone v. WhiteSupreme Court of the United States · 1937
- Robinette v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Crain v. Government of GuamDistrict Court, D. Guam · 1951
3Cited by20 opinions
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Dyer v. Kazuhisa AbeDistrict Court, D. Hawaii · 1956
- Finton J. Phelan, Jr., and E. R. Crain v. Richard Taitano and Harry L. MangerichCourt of Appeals for the Ninth Circuit · 1956
- Sayre & Company, Ltd. v. R. A. Riddell, Commissioner of Revenue and TaxationCourt of Appeals for the Ninth Circuit · 1968
- 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
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