Legal Opinion
Government of Guam v. Kaanehe
District Court, D. Guam
Decided January 23, 1956No. Cr. 6-APublishedCited by 8 opinions
1Opinion of the Court
MeLAUGHLIN, District Judge.
The defendant is a resident of Guam. He was charged with failure to file an income tax return for 1953. This was alleged to be in violation of Sec. 145(a), Internal Revenue Code of 1939, 53 Stat. 62, 26 U.S.C. § 145(a) (1945 Edition), 1 made applicable to Guam by Sec. 31 of the Organic Act of Guam, 64 Stat. 392, 48 U.S.C.A. § 1421i. 2 The action was brought before the Island Court of Guam. The charge was dismissed for lack of jurisdiction.
The questioned soundness of this conclusion describes the issue upon this appeal. We hold the alleged violation to be of…
2Cases cited9 opinions
- Engel v. DavenportSupreme Court of the United States · 1926
- United States v. PridgeonSupreme Court of the United States · 1894
- National Bank v. County of YanktonSupreme Court of the United States · 1880
- Binns v. United StatesSupreme Court of the United States · 1904
- American Security & Trust Co. v. Commissioners of the District of ColumbiaSupreme Court of the United States · 1912
4 more not listed; retrieve them via the Exa API.
3Cited by8 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
- Sayre & Company, Ltd. v. R. A. Riddell, Commissioner of Revenue and TaxationCourt of Appeals for the Ninth Circuit · 1968
- Hanrahan v. AltermanCourt of Special Appeals of Maryland · 1979
- In Re: Application of the People of GuamSupreme Court of Guam · 2024
3 more not listed; retrieve them via the Exa API.