JONES v. INGLING

No. 17341.

303 F.2d 438 (1962)

Kenneth T. JONES, Jr., and Harriet Jones, Appellants, v. George W. INGLING, Commissioner of Revenue and Taxation, Government of Guam, Appellee.

United States Court of Appeals Ninth Circuit.

May 14, 1962.


Attorney(s) appearing for the Case

Arriola, Bohn & Gayle, J. C. Arriola, Agana, Guam, for appellants.

Louis A. Otto, Jr., Atty., Gen., Harold W. Burnett, Deputy Atty. Gen., Richard D. McGee, Asst. Atty. Gen., John H. Pigg, Island Atty., Agana, Guam, for appellee.

Before BARNES, JERTBERG and MERRILL, Circuit Judges.


PER CURIAM.

Appellants have taken this appeal under 28 U.S.C. § 1294, from a judgment of the District Court of Guam dismissing their petition for redetermination of income tax liability. Upon this appeal appellee has persuasively argued that under the laws then in force appellants were not entitled to a redetermination of tax liability; that their only remedy was to pay and sue to recover the payment.

Since filing of the briefs herein, this court has...

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