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DUTY FREE SHOPPERS, LTD. v. TAX COM'R

No. C 1023-75.

464 F.Supp. 730 (1979)

DUTY FREE SHOPPERS, LTD., Petitioner-Appellee, v. TAX COMMISSIONER, Respondent-Appellant.

District Court of Guam.

February 2, 1979.

Attorney(s) appearing for the Case

Trapp, Gayle, Teker, Lacy & Moore, Agana, Guam, for petitioner-appellee.

W. Don Parkinson, Acting Atty. Gen., P. H. Jacobsen, Deputy Atty. Gen., Government of Guam, Agana, Guam, for respondent-appellant.

Before DUENAS and HILL, District Judges, and BURNETT, Designated Judge.

OPINION

IRVING HILL, District Judge:

In this opinion, we reverse a summary judgment of the trial court which held unconstitutional the Guam gross receipts tax as applied to a taxpayer who sells and delivers liquor and tobacco products to departing passengers at the Guam International Airport. While holding that both the Import-Export and Commerce Clauses of the U. S. Constitution apply in Guam, we hold that neither...

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