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GOVERNMENT OF GUAM v. KAANEHE

Cr. No. 6-A.

137 F.Supp. 189 (1956)

GOVERNMENT OF GUAM, Appellant, v. James K. KAANEHE, Respondent.

District Court of Guam Appellate Division.

January 23, 1956.

Attorney(s) appearing for the Case

Howard D. Porter, Atty. Gen., Louis A. Otto, Jr., Deputy Atty. Gen., Leon D. Flores, Island Atty., Thad Tisdale, Deputy Island Atty., Agana, Guam, for the Government of Guam.

Palting & Arriola, Agana, Guam, for respondent.

Before WIIG, McLAUGHLIN and SHRIVER, District Judges.

McLAUGHLIN, District Judge.

The defendant is a resident of Guam. He was charged with failure to file an income tax return for 1953. This was alleged to be in violation of Sec. 145(a), Internal Revenue Code of 1939, 53 Stat. 62, 26 U.S.C. § 145(a) (1945 Edition),1 made applicable to Guam by Sec. 31 of the Organic Act of Guam, 64 Stat. 392, 48 U.S.C.A. § 1421i.2 The action was brought before the Island...

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