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CRAIN v. GOVERNMENT OF GUAM

No. 13025.

195 F.2d 414 (1952)

CRAIN et al. v. GOVERNMENT OF GUAM.

United States Court of Appeals Ninth Circuit.

March 21, 1952.

Attorney(s) appearing for the Case

Crain & Phelan, Agana, Guam (Schofield, Hanson & Jenkins, San Francisco, Cal., Associate Counsel), for appellants.

Russell L. Stevens, Atty. General of Guam, Agana, Guam, for Knight G. Aulsbrook.

Thomas E. Haven, San Francisco, Cal., for appellee.

Before DENMAN, Chief Judge, and BONE and POPE, Circuit Judges.

DENMAN, Chief Judge.

This is an appeal from a judgment dismissing an action by appellants Crain and Phelan against the Government of Guam, the sole defendant, for a declaratory judgment of their rights, and those of other Guamanians similarly situated, under Section 31 of the Organic Act of Guam, 48 U. S.C.A. § 1421i, providing that: "The income-tax laws in force in the United States of America and those which may hereafter...

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