Boral Gas of American Samoa, Inc. v. Iaulualo

ORDER GRANTING PARTIAL SUMMARY JUDGMENTS TO PLAINTIFF AND DEFENDANT

Petitioner Boral Gas of American Samoa, Inc. (“Boral”) brought this action to redetermine tax deficiencies, penalties, and interest assessed by respondent Faafetai Iaulualo (“Iaulualo”), as the Acting Treasurer of American Samoa and Commissioner of Internal Revenue under the Samoan Income Tax Act (“SITA”), for Boral’s 1994, 1996, 1997, 1998, and 1999 tax years, respectively ending June 30, 1995, 1997, 1998, 1999, 2000. Both parties filed motions for summary judgment. The motions were heard on April 29, 2002, with all counsel…