Legal Opinion
Irving Bromberg and Jeanette Bromberg v. George W. Ingling, Commissioner of Revenue and Taxation, Government of Guam
Court of Appeals for the Ninth Circuit
Decided February 23, 1962No. 16520_1PublishedCited by 9 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge.
The 1950 Organic Act of Guam 1 (ira Section 31) made federal income taxes-applicable in the Territory of Guam with, the following words;
“The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in Guam.”
The preceding Section 30 provided that, “All * * * Federal income taxes derived from Guam * * * shall be-covered into the treasury 'of Guam * * * and shall be expended for the benefit and government of Guam * * 48 U.S.C.A. § 1421h.
Experience developed that the foregoing broad language had…
2Cases cited6 opinions
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Maxwell v. Campbell, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- United States ex rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
- Lehigh Portland Cement Co. v. United StatesUnited States Court of Claims · 1939
- Dudley v. Comm'rUnited States Tax Court · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Scar v. CommissionerUnited States Tax Court · 1983
- Meruelo v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
- Hobson v. District of ColumbiaDistrict of Columbia Court of Appeals · 1996
- Government of Guam v. George E. Koster and Crystal K. KosterCourt of Appeals for the Ninth Circuit · 1966
- 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
4 more not listed; retrieve them via the Exa API.