BANK OF AMERICA, NAT. TRUST & SAV. ASS'N v. CHACO

Civ. No. 169-72.

423 F.Supp. 409 (1976)

BANK OF AMERICA, NATIONAL TRUST & SAVINGS ASSOCIATION, a National Bank, Petitioner, v. Manuel A. CHACO, Director of Revenue & Taxation, Government of Guam, (Successor to Joaquin G. Blaz), Respondent.

District Court of Guam.

October 28, 1976.


Attorney(s) appearing for the Case

Walter S. Ferenz, Barrett, Ferenz, Bramhall & Williams, Agana, Guam, for petitioner.

Sidney Manster, Asst. Atty. Gen., of Guam, Agana, Guam, for respondent.


OPINION

DUENAS, District Judge.

On June 6, 1972, Joaquin G. Blaz, Director of Revenue and Taxation of the Government of Guam, hereinafter referred to as "Director", caused to be mailed to Petitioner Bank of America, National Trust & Savings Association, a notice of income tax deficiency in the amount of $537,375.36 for the taxable years ending December 31, 1965, 1966, 1967, and 1968.

Petitioner, in a timely manner, filed the petition at issue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases