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GUMATAOTAO v. DIR. OF DEPT. OF REV. & TXN.

No. 99-15997

236 F.3d 1077 (2001)

Antonio GUMATAOTAO, Plaintiff-Appellant, v. DIRECTOR OF DEPARTMENT OF REVENUE AND TAXATION, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed January 10, 2001

Attorney(s) appearing for the Case

Robert J. Torres, Jr., Law Office of Robert J. Torres, Jr., Hagatna, Guam, for the plaintiff-appellant.

Stephen A. Cohen, Department of Revenue and Taxation, Government of Guam, GMF, Guam, for the defendant-appellee.

Before: Procter Hug, Jr., Chief Judge, Stephen S. Trott, and Wardlaw, Circuit Judges.

Argued and Submitted November 17, 2000 — Honolulu, Hawaii

TROTT, Circuit Judge

Antonio Gumataotao filed a petition in the United States District Court for the District of Guam seeking a redetermination of his territorial tax liability for the years 1992-1994. Specifically, he sought a ruling that Guam could not tax Guam residents on interest earned from United States bonds. Contrary to Gumataotao's main contention, the district court concluded that...

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