FLORES v. GOVERNMENT OF GUAM

No. 25685.

444 F.2d 284 (1971)

Remedios A. FLORES, Executrix of the Estate of Jose M. Flores; and Remedios A. Flores, individually, Appellants, v. GOVERNMENT OF GUAM, Appellee.

United States Court of Appeals, Ninth Circuit.

June 7, 1971.


Attorney(s) appearing for the Case

Scott Barrett (argued), of Barrett, Ferenz & Bramhall, Oakland, Cal., for appellants.

William Anderson, Asst. Atty. Gen. (argued), C. E. Morrison, Asst. Atty. Gen., Wm. Anderson, Trapp & Gayle, Agana, Guam, for appellee.

Before KOELSCH, CARTER, and KILKENNY, Circuit Judges.


JAMES M. CARTER, Circuit Judge:

Jose M. Flores and Remedios A. Flores, his wife, filed suit for refunds of income taxes imposed and collected by the Government of Guam [hereafter Guam] for the years 1956 to 1961 inclusive. Jose M. Flores is now deceased and his wife is substituted as his executrix. Appellants appeal from a decision of the district court denying their claims. We reverse.

Factual Summary

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