Case Name: Jesus LAGUANA, Appellant, v. Archie ANSELL, Acting Tax Commissioner and Acting Treasurer, Government of Guam, and United States of America, Appellees
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1954-04-15
Citations: 212 F.2d 207
Docket Number: No. 13387
Parties: Jesus LAGUANA, Appellant, v. Archie ANSELL, Acting Tax Commissioner and Acting Treasurer, Government of Guam, and United States of America, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 212
Pages: 207–207

Head Matter:
Jesus LAGUANA, Appellant, v. Archie ANSELL, Acting Tax Commissioner and Acting Treasurer, Government of Guam, and United States of America, Appellees.
No. 13387.
United States Court of Appeals Ninth Circuit.
April 15, 1954.
Albert A. Spiegel, Santa Monica, Cal., Lyle H. Turner, Agana, Guam, for appellant.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, I. Henry Kutz, Sp. Assts. to Atty. Gen., John P. Raker, U. S. Atty., Agana, Guam, Howard D. Porter, Atty. Gen. of Guam, Clarence A. Davis, Solicitor, Department of Interior, Lincoln, Neb., A. M. Edwards, Chief Counsel, Office of Territories, Department of Interior, Washington, D. C., Shirley Ecker Boskey, Attorney, Department of Interior, New York City, for appellees.
Jules E. Kohn and Ralph J. Tucker, Kansas City, Mo., amici curiae.
Before HEALY and ORR, Circuit Judges, and LEMMON, District Judge.

Opinion:
PER CURIAM.
For the reasons given in the Court's opinion filed February 29, 1952, 102 F.Supp. 919, the judgment is affirmed.