John Wilson, Leonard White, Paul Bogovich and Elizabeth Tintorri v. B. L. Kennedy, Ford Q. Elvidge, Howard D. Porter and Richard Taitano

BYRNE, District Judge.

The basic question for decision in this case is whether the Organic Act of Guam imposes a territorial income tax and, if so, whether the appellees as officials of Guam are authorized to enforce it.

Two of the appellants, who were plaintiffs below, are tax withholding employers, and two are employees from whose salaries taxes were withheld. The appel lees, although sued as individuals, are officials of Guam, viz. the Governor, the Attorney General, the Director of Finance and the Commissioner of Revenue and Taxation. It is alleged in the complaint that the defendants…