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MADDOX v. BLACK, RABER-KIEF & ASSOCIATES

No. 17659.

303 F.2d 910 (1962)

A. G. MADDOX, Acting Commissioner of Revenue and Taxation, Government of Guam, Appellant, v. BLACK, RABER-KIEF & ASSOCIATES, a Joint Venture, Appellee.

United States Court of Appeals Ninth Circuit.

June 6, 1962.

Attorney(s) appearing for the Case

Louis A. Otto, Jr., Atty. Gen., Harold W. Burnett, Deputy Atty. Gen., Richard D. Magee, Asst. Atty. Gen., Agana, Guam, and John H. Pigg, Portland, Or., for appellant.

Robertson, Castle & Anthony, and J. Garner Anthony, and Arthur B. Reinwald, Honolulu, Hawaii, and Arriola, Bohn & Gayle, Agana, Guam, for appellee.

Before BARNES, JERTBERG and MERRILL, Circuit Judges.

BARNES, Circuit Judge.

Appellee moves to dismiss the appeal in this cause on the ground no appeal has been taken from the final judgment entered below.

On June 9, 1961, an order was entered by the trial judge which read:

"Judgment for Petitioner. Counsel for Petitioner to prepare Findings of Fact, Conclusions of Law, and Judgment."

On June 19, 1961, appellant filed a motion for new trial and included a motion to vacate "the order for judgment...

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