Sablan Construction Co. v. Government of the Trust Territory of the Pacific Islands

OPINION

SOLL, Designated Judge;

The Trust Territory appeals the trial court’s decision ordering it to refund import taxes paid by the Sabían Construction Company. There are two issues presented. One is whether the trial court had subject matter jurisdiction. The other is whether, in an action under 6 T.T.C. § 251(1)(a), Sablan may recover wrongfully assessed taxes which it paid without protest. Because our answer to both questions is yes, we affirm.

FACTS

From January 1974 until December 1977 Sablan paid $40,779.74 in taxes to the Trust Territory on materials imported for use in construction…