Legal Opinion

Jones v. Ingling

District Court, D. Guam

Decided February 24, 1961No. Civ. No. 80-58PublishedCited by 1 opinion

1Opinion of the Court

GILMARTIN, District Judge.

This is a motion by the plaintiffs “to reconsider and set aside the Judgment of Dismissal entered herein on the 24th day of January, 1961,” Motion to Reconsider and to Set Aside Judgment of Dismissal, which judgment conformed to this Court’s opinion filed herein on January 16, 1961.

In support of the present motion the plaintiffs have called this Court’s attention to the fact that while their petition for a redetermination of a Guam Territorial income tax deficiency assessment was filed herein 262 days after the mailing thereof, yet their petition was filed within 90…

2Cases cited10 opinions

  1. George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
  2. Scovill Manufacturing Co. v. Skaggs Pay Less Drug StoresCalifornia Supreme Court · 1955
  3. Laguana v. AnsellDistrict Court, D. Guam · 1952
  4. John Wilson, Leonard White, Paul Bogovich and Elizabeth Tintorri v. B. L. Kennedy, Ford Q. Elvidge, Howard D. Porter and Richard TaitanoCourt of Appeals for the Ninth Circuit · 1956
  5. Dudley v. Comm'rUnited States Tax Court · 1957

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3Cited by1 opinion

  1. Cartwright v. CartwrightSuperior Court of Guam · 2020

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