Legal Opinion
Gutierrez v. Director of the Department of Revenue and Taxation
District Court, D. Guam
Decided September 30, 2019No. 1:16-cv-00082Unknown
1Opinion
1 2 3 THE DISTRICT COURT OF GUAM 4 5 GERALDINE GUTIERREZ, as Administrator CIVIL CASE NO. 16-00082 of the ESTATE OF JOSE MARTINEZ 6 TORRES, 7 Petitioner, ORDER 8 vs. 9 DIRECTOR, DEPARTMENT OF REVENUE AND TAXATION, 10 Respondent. 11 12 Before the court is the Department of Revenue and Taxation’s (“DRT”)’s Motion for 13 Court to Assume Jurisdiction and to Decide Motions for Summary Judgment and to Amend 14 Answer (ECF No. 103). For the reasons stated herein, the motion to assume jurisdiction is 15 granted and this court will decide the two motions filed by DRT. This court will also decide the…
2Cases cited11 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Angela Schlacter-Jones v. General Telephone of California Patricia Leathers Carol Todd Doug BartripCourt of Appeals for the Ninth Circuit · 1991
- Polachek v. CommissionerUnited States Tax Court · 1954
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