Legal Opinion
San Nicolas v. Director of the Department of Revenue and Taxation
District Court, D. Guam
Decided September 20, 2022No. 1:20-cv-00049Unknown
1Opinion
THE HONORABLE JOHN C. COUGHENOUR 1 2 3 4 5 6 UNITED STATES DISTRICT COURT 7 FOR THE TERRITORY OF GUAM 8 MICHAEL F.Q. SAN NICOLAS and CIVIL CASE NO. 20-0049 9 KATHRYN K. SAN NICOLAS, ORDER 10 Petitioners, 11 v. 12 DIRECTOR OF THE DEPARTMENT OF REVENUE AND TAXATION, 13 Respondent. 14 15 This matter comes before the Court on Petitioners’ motion to enforce a purported 16 settlement agreement (Dkt. No. 31). Having considered the briefing and the relevant record, and 17 finding oral argument unnecessary, the Court DENIES the motion for the reasons explained 18 herein. 19 Petitioners brought suit…
2Cases cited4 opinions
- Hinck v. United StatesSupreme Court of the United States · 2007
- John D. Forbes and Rosalind L. Forbes v. A. G. Maddox, Commissioner of Internal Revenue and Taxation, Government of GuamCourt of Appeals for the Ninth Circuit · 1964
- Kersh v. Comm'rUnited States Tax Court · 2009
- Sergy v. CommissionerUnited States Tax Court · 1990