FORBES v. MADDOX

No. 18569.

339 F.2d 387 (1964)

John D. FORBES and Rosalind L. Forbes, Appellants, v. A. G. MADDOX, Commissioner of Internal Revenue and Taxation, Government of Guam, Appellee.

United States Court of Appeals Ninth Circuit.

December 17, 1964.


Attorney(s) appearing for the Case

Arriola, Bohn & Gayle, Agana, Guam, Albert A. Spiegel, Santa Monica, Cal., for appellants.

Harold W. Burnett, Atty. Gen. for Guam, Richard D. Magee, Deputy Atty. Gen. for Guam, Sol S. Brown, Asst. Atty. Gen. for Guam, Agana, Guam, for appellee.

Louis F. Oberdorfer, Asst. U. S. Atty. Gen., Lee A. Jackson, I. Henry Kutz, J. Edward Shillingburg, Attys., Dept. of Justice, Washington, D. C., for amicus curiae, United States.

Before BARNES, Circuit Judge, MADDEN, Judge of Court of Claims, and BROWNING, Circuit Judge.


BROWNING, Circuit Judge.

The single question presented on this appeal is whether the District Court of Guam has jurisdiction of suits to redetermine deficiencies assessed under the income tax law of the Territory of Guam. We conclude that it does.

1. 48 U.S.C.A. § 1424(a) grants jurisdiction to the District Court of Guam over "causes in Guam, jurisdiction over which has not been transferred by the legislature...

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