Legal Opinion
Duty Free Shoppers, Ltd. v. Tax Commissioner
District Court, D. Guam
Decided February 2, 1979No. C 1023-75PublishedCited by 8 opinions
1Opinion of the Court
OPINION
IRVING HILL, District Judge:
In this opinion, we reverse a summary judgment of the trial court which held unconstitutional the Guam gross receipts tax as applied to a taxpayer who sells and delivers liquor and tobacco products to departing passengers at the Guam International Airport. While holding that both the Import-Export and Commerce Clauses of the U. S. Constitution apply in Guam, we hold that neither clause is violated on the facts before us.
We also hold that the benefits of the Guam Tobacco Tax Drawback Statute are not available to the same taxpayer because it does not deliver…
2Cases cited12 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Hostetter v. Idlewild Bon Voyage Liquor Corp.Supreme Court of the United States · 1964
- Mullaney v. AndersonSupreme Court of the United States · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Yosh Sakamoto v. Duty Free Shoppers, Ltd.Court of Appeals for the Ninth Circuit · 1985
- Sea-Land Services, Inc. v. Municipality of San JuanDistrict Court, D. Puerto Rico · 1980
- Jds Realty Corporation, Formerly Known as West Indies Corporation v. Government of the Virgin Islands and Leroy A. Quinn, Director of Internal RevenueCourt of Appeals for the Third Circuit · 1987
- JDS Realty Corp. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 1984
- Ammex, Inc. v. United StatesUnited States Court of Federal Claims · 2002
3 more not listed; retrieve them via the Exa API.