Legal Opinion
Crain v. Government of Guam
District Court, D. Guam
Decided May 16, 1951No. Civ. No. 10PublishedCited by 4 opinions
1Opinion of the Court
SHRIVER, District Judge.
The question involved in this action is the construction to be placed on Sec. 31 of the Organic Act of Guam, 64 Stat. 392, 48 U.S.C.A. § 1421i which provides: “The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in Guam.”
Sec. 30 of the Organic Act provides that Federal income taxes derived from Guam and certain other taxes “shall be covered into the treasury of Guam * * * and shall be expended for the benefit and government of Guam in accordance with the annual budgets.” 48 U.S.C.A.…
2Cases cited5 opinions
- Porto Rico v. RamosSupreme Court of the United States · 1914
- Wilson v. WilsonCourt of Appeals for the Fourth Circuit · 1944
- Red Star Yeast & Products Co. v. La BuddeCourt of Appeals for the Seventh Circuit · 1936
- Noland v. WestoverCourt of Appeals for the Ninth Circuit · 1949
- A. J. Tristani Sucrs., Inc. v. BuscagliaCourt of Appeals for the First Circuit · 1948
3Cited by4 opinions
- Laguana v. AnsellDistrict Court, D. Guam · 1952
- Layla Story-Bernardo v. Government of Guam, Lourdes A. Leon GuerreroSupreme Court of Guam · 2023
- Wilson v. KennedyDistrict Court, D. Guam · 1954
- Harris v. Municipality of St. Thomas & St. JohnDistrict Court, Virgin Islands · 1953