Laguana v. Ansell

Citation212 F.2d 207
Decision Date15 April 1954
Docket NumberNo. 13387.,13387.
PartiesJesus LAGUANA, Appellant, v. Archie ANSELL, Acting Tax Commissioner and Acting Treasurer, Government of Guam, and United States of America, Appellees.
CourtUnited States Courts of Appeals. United States Court of Appeals (9th Circuit)

Albert A. Spiegel, Santa Monica, Cal., Lyle H. Turner, Agana, Guam, for appellant.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, I. Henry Kutz, Sp. Assts. to Atty. Gen., John P. Raker, U. S. Atty., Agana, Guam, Howard D. Porter, Atty. Gen. of Guam, Clarence A. Davis, Solicitor, Department of Interior, Lincoln, Neb., A. M. Edwards, Chief Counsel, Office of Territories, Department of Interior, Washington, D. C., Shirley Ecker Boskey, Attorney, Department of Interior, New York City, for appellees.

Jules E. Kohn and Ralph J. Tucker, Kansas City, Mo., amici curiæ.

Before HEALY and ORR, Circuit Judges, and LEMMON, District Judge.

PER CURIAM.

For the reasons given in the Court's opinion filed February 29, 1952, 102 F. Supp. 919, the judgment is affirmed.

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22 cases
  • Dyer v. Kazuhisa Abe
    • United States
    • U.S. District Court — District of Hawaii
    • February 10, 1956
    ... ... 242, 244; 49 Am.Jur., States, Territories & Dependencies, § 113, p. 326 ...          45 Laguana v. Ansell, D.C.D.Guam 1952, 102 F.Supp. 919, affirmed per curiam, 9 Cir., 1954, 212 F.2d 207; Guam v. Kaanehe, D.C., 137 F.Supp. 189, (1956); cases ... ...
  • Dudley v. Comm'r
    • United States
    • U.S. Court of Appeals — Third Circuit
    • July 25, 1958
    ... ... I.T. 4046, 1951-1 C.B. 57; Rev. Rul. 8, 1953-1 C.B. 300, 301; Rev. Rul. 56, 1953-1 C.B. 303; Rev. Rul. 55-184, 1955-1 CB. 500.8. Laguana v. Ansell, D.C. Guam 1952, 102 F. Supp. 919, affirmed 9 Cir., 1954, 212 F.2d 207, certiorari denied 348 U.S. 830, 75 S. Ct. 51, 99 L. Ed. 654; Wilson ... ...
  • Flores v. Government of Guam, 25685.
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • June 7, 1971
    ...that section 31 did establish a separate taxing entity with the necessary authority to assess and collect taxes Laguana v. Ansell (9 Cir. 1954), 212 F.2d 207. In 1958, the Congress ratified this determination by adding detailed provisions to section 31 and stating that the amended version e......
  • Sayre & Company v. Riddell
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • May 28, 1968
    ... ... Laguana v. Ansell, 102 F.Supp. 919, 920-21 (D.C.Guam 1952), aff'd 212 F.2d 207 (9th Cir. 1954).4 ... 395 F.2d 410         Taxpayers soon contended ... ...
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