Legal Opinion
John D. Forbes and Rosalind L. Forbes v. A. G. Maddox, Commissioner of Internal Revenue and Taxation, Government of Guam
Court of Appeals for the Ninth Circuit
Decided December 17, 1964No. 18569PublishedCited by 3 opinions
1Opinion of the Court
BROWNING, Circuit Judge.
The single question presented on this appeal is whether the District Court of Guam has jurisdiction of suits to redetermine deficiencies assessed under the income tax law of the Territory of Guam. We conclude that it does.
1. 48 U.S.C.A. § 1424(a) grants jurisdiction to the District Court of Guam over “causes in Guam, jurisdiction over which has not been transferred by the legislature to other court or courts established by it.” With specific regard to tax litigation, 48 U.S.C.A. § 1421i(h) provides in subsection (1) that “the District Court of Guam shall have exclusive…
2Cases cited10 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Granville-Smith v. Granville-SmithSupreme Court of the United States · 1955
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- 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
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3Cited by3 opinions
- United States v. HunterDistrict Court, D. Maryland · 1971
- Dacanay v. Government of GuamDistrict Court, D. Guam · 2005
- San Nicolas v. Director of the Department of Revenue and TaxationDistrict Court, D. Guam · 2022