Legal Opinion
Finton J. Phelan, Jr., and E. R. Crain v. Richard Taitano and Harry L. Mangerich
Court of Appeals for the Ninth Circuit
Decided April 10, 1956No. 14585PublishedCited by 24 opinions
1Opinion of the Court
BYRNE, District Judge.
This is one of a series of cases in which citizens of Guam seek to avoid the payment of income taxes on income earned in that territory. Prior to the enactment by Congress of the Organic Act of Guam, 1 citizens of Guam were not required to pay income tax on income earned in Guam. These appellants cling tenaciously to the hope that that Utopian status still exists, although that hope has received no nourishment from the courts.
Previous decisions of this court aredispositive of the basic questions pre sented here. In Laguana v. Ansell, 9 Cir., 212 F.2d 207, certiorari…
2Cases cited8 opinions
- Hurn v. OurslerSupreme Court of the United States · 1933
- The Fair v. Kohler Die & Specialty Co.Supreme Court of the United States · 1913
- Montana-Dakota Utilities Co. v. Northwestern Public Service Co.Supreme Court of the United States · 1951
- Ex Parte National Enameling and Stamping CompanySupreme Court of the United States · 1906
- Laguana v. AnsellDistrict Court, D. Guam · 1952
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Al K. Plotkin, and Gerald Kilgore, Individually and Dba Jk Sports Journal v. Pacific Telephone and Telegraph Company, a CorporationCourt of Appeals for the Ninth Circuit · 1982
- Van Hoomissen v. Xerox CorporationDistrict Court, N.D. California · 1973
- Joseph O. Janousek v. Harold C. Doyle, Louis B. French, Edward Sampson, Parnell Donohue, and William Hladky, (Two Cases)Court of Appeals for the Eighth Circuit · 1963
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Sycuan Band of Mission Indians v. RoacheDistrict Court, S.D. California · 1992
19 more not listed; retrieve them via the Exa API.