SABLAN CONST. v. GOV'T OF TRUST TERRITORY, ETC.

No. DCA 80-9025.

526 F.Supp. 135 (1981)

SABLAN CONSTRUCTION COMPANY, Plaintiff-Appellee, v. GOVERNMENT OF the TRUST TERRITORY OF the PACIFIC ISLANDS, Defendant-Appellant.

United States District Court, N. Mariana Islands, Appellate Division.

November 4, 1981.


Attorney(s) appearing for the Case

Ramon Villagomez, Saipan, Mariana Islands, for plaintiff-appellee.

Andrew Wilson, Atty. Gen. Office, Saipan, Mariana Islands, for defendant-appellant.

Before DUENAS and CONTI, District Judges, and SOLL, Designated Judge.


OPINION

SOLL, Designated Judge:

The Trust Territory appeals the trial court's decision ordering it to refund import taxes paid by the Sablan Construction Company. There are two issues presented. One is whether the trial court had subject matter jurisdiction. The other is whether, in an action under 6 T.T.C. § 251(1)(a), Sablan may recover wrongfully assessed taxes which it paid without protest. Because our answer to both questions is yes, we affirm...

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