Legal Opinion
Jennings v. United States
United States Court of Claims
Decided December 3, 1958No. 390-56, 5-57, 102-57PublishedCited by 14 opinions
1Opinion of the Court
LARAMORE, Judge.
Plaintiffs herein were formerly construction workers employed by private-employers in the performance of Government construction contracts on Guam.. They sue to recover income taxes which, they alleged were illegally assessed against their earnings from sources within Guam. The income taxes in question*, were assessed and collected by the Government of Guam under the purported authority of sections 30 and 31 of the-Organic Act of Guam, 64 Stat. 384, 392, 48 U.S.C.A. §§ 1421h and 1421i.
On October 9, 1957, this court issued' a decision in the instant cases overruling-plaintiffs’…
2Cases cited9 opinions
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Takao Ozawa v. United StatesSupreme Court of the United States · 1922
- United States v. Heinszen & Co.Supreme Court of the United States · 1907
- Rafferty v. Smith, Bell & Co.Supreme Court of the United States · 1921
- Laguana v. AnsellDistrict Court, D. Guam · 1952
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Tlingit & Haida Indians of Alaska v. United StatesUnited States Court of Claims · 1959
- Sayre & Company, Ltd. v. R. A. Riddell, Commissioner of Revenue and TaxationCourt of Appeals for the Ninth Circuit · 1968
- Select Tire Salvage Co., Inc. v. The United States. The Connecticut Tire Company, Inc. v. The United StatesUnited States Court of Claims · 1967
- Tlingit and Haida Indians of Alaska v. United StatesUnited States Court of Claims · 1959
- Meyer v. Department of Health & Human Services, Social Security AdministrationUnited States Court of Claims · 1981
9 more not listed; retrieve them via the Exa API.