PHELAN v. TAITANO

No. 14585.

233 F.2d 117 (1956)

Finton J. PHELAN, Jr., and E. R. Crain, Appellants, v. Richard TAITANO and Harry L. Mangerich, Appellees.

United States Court of Appeals Ninth Circuit.

April 10, 1956.


Attorney(s) appearing for the Case

Finton J. Phelan, Jr., E. R. Crain, Agana, Guam, for appellants.

Howard D. Porter, Atty. Gen., Louis A. Otto, Jr., Deputy Atty. Gen., Leon D. Flores, Island Atty., Richard Rosenberry, Deputy Island Atty., Territory of Guam, Agana, Guam, for appellees.

Before STEPHENS and POPE, Circuit Judges, and BYRNE, District Judge.


BYRNE, District Judge.

This is one of a series of cases in which citizens of Guam seek to avoid the payment of income taxes on income earned in that territory. Prior to the enactment by Congress of the Organic Act of Guam,1 citizens of Guam were not required to pay income tax on income earned in Guam. These appellants cling tenaciously to the hope that that Utopian status still exists, although that hope has received no nourishment from...

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