Legal Opinion
Cleophas L. Cox and Rose M. Cox v. Manuel Chaco, Director of Revenue and Taxation, and Government of Guam
Court of Appeals for the Ninth Circuit
Decided June 22, 1981No. 78-2208Published
1Opinion of the Court
650 F.2d 174
81-1 USTC P 9199, 81-2 USTC P 9550
Cleophas L. COX and Rose M. Cox, Petitioners-Appellants,
v.
Manuel CHACO, Director of Revenue and Taxation, and
Government of Guam, Respondents-Appellees.
No. 78-2208.
United States Court of Appeals,
Ninth Circuit.
Submitted June 11, 1980.
Decided Feb. 2, 1981.
As Amended on Denial of Rehearing and Rehearing En Banc June 22, 1981.
Gerald E. Stinson, Crain & Shoecraft, Agana, Guam, for petitioners-appellants.
Roger E. Willmeth, Agana, Guam, for respondents-appellees.
Appeal from the District Court for the Territory of Guam.
Before CHOY and NELSON, Circuit…
Also in this document: Concurrence.
2Cases cited10 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. CartwrightSupreme Court of the United States · 1973
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Max Sobel Wholesale Liquors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
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