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HOLMES v. DIRECTOR OF THE DEPT. OF REV. & TAXATION

No. 89-16629.

937 F.2d 481 (1991)

Lee M. HOLMES, Joan S. Holmes, Petitioners-Appellees, v. DIRECTOR OF THE DEPARTMENT OF REVENUE AND TAXATION, GOVERNMENT OF GUAM, as the Delegate of the Governor of Guam, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 1, 1991.

Attorney(s) appearing for the Case

David C. Sullivan, Asst. Atty. Gen., Agana, Guam, for respondent-appellant.

Michael J. Yoshii, Damon, Key, Bocken, Leong & Kupchak, Honolulu, Hawaii, for petitioners-appellees.

Mark Snyder Holmes (argued), Agana, Guam, for petitioners-appellees.

Before SCHROEDER, FLETCHER and FERGUSON, Circuit Judges.

FERGUSON, Circuit Judge:

In this second appeal, the Guam Department of Revenue ("Guam" or "Department") seeks to assess additional taxes against individual Guam taxpayers based on their shares in an S corporation chartered in the Commonwealth of the Northern Mariana Islands ("CNMI"). The district court found that the three-year statute of limitations on the individual Guam return ran from the filing of the corporate return in the CNMI, and granted summary judgment...

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