WILSON v. KENNEDY

No. 14593.

232 F.2d 153 (1956)

John WILSON, Leonard White, Paul Bogovich and Elizabeth Tintorri, Appellants, v. B. L. KENNEDY, Ford Q. Elvidge, Howard D. Porter and Richard Taitano, 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 appellee.

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


BYRNE, District Judge.

The basic question for decision in this case is whether the Organic Act of Guam imposes a territorial income tax and, if so, whether the appellees as officials of Guam are authorized to enforce it.

Two of the appellants, who were plaintiffs below, are tax withholding employers, and two are employees from whose salaries taxes were withheld. The appellees, although sued as individuals, are officials...

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