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PAESTE v. GOVERNMENT OF GUAM

Nos. 13-15389, 13-17515, 14-16247.

798 F.3d 1228 (2015)

Rea Mializa O. PAESTE; Jeffrey F. Paeste; Sharon M. Zapanta, Glenn Zapanta, individually and on behalf of all others similarly situated, Plaintiffs-Appellees, v. GOVERNMENT OF GUAM; Eddie Baza Calvo, in his official capacity; Benita Mangloña, in her official capacity; John Camacho, in his official capacity, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Filed August 26, 2015.

Attorney(s) appearing for the Case

William N. Hebert (argued), Kathleen V. Fisher , and Genevieve P. Rapadas , Calvo Fisher & Jacob LLP, San Francisco, CA, for Defendants-Appellants.

David Stein (argued), Daniel C. Girard , and Amanda M. Steiner , Girard Gibbs LLP, San Francisco, CA; Ignacio Cruz Aguigui , Lujan Aguigui & Wolff LLP, Hag<atña, GU, for Plaintiffs-Appellees.

Before: KIM McLANE WARDLAW, MARSHA S. BERZON, and JOHN B. OWENS, Circuit Judges.

OPINION

Like many state, local, and territorial jurisdictions, Guam has struggled for years with chronic budget deficits. Guam settled on a unique solution to its financial problems: It refused to refund over-withheld income taxes, using the money to fund government spending. Confronted with meritorious and uncontested...

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