HOTELS OF MARIANAS, INC. v. GOVERNMENT OF GUAM

No. 94-16413.

71 F.3d 1455 (1995)

HOTELS OF the MARIANAS, INC., d/b/a Hilton International Guam, Plaintiff-Appellee, v. GOVERNMENT OF GUAM, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided December 5, 1995.


Attorney(s) appearing for the Case

Stephen A. Cohen, Assistant Attorney General, Agana, Guam, for defendant-appellant.

Phillip Torres, Gale & Teker, Agana, Guam, for plaintiff-appellee.

Before: HUG, THOMPSON and O'SCANNLAIN, Circuit Judges.


Opinion by Judge THOMPSON.

DAVID R. THOMPSON, Circuit Judge:

The Government of Guam (Guam) appeals the district court's grant of summary judgment in favor of Hotels of the Marianas (Guam Hilton). The dispute is over the amount of rebate due the Guam Hilton on taxes payable to Guam on corporate income for tax years 1986 through 1990.

Pursuant to a statutory scheme designed to promote investment in Guam, the Governor of Guam (Governor) issued Qualifying...

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