378 F2d 372 Sayre Co v. A G Maddox

378 F.2d 372

SAYRE & CO., Ltd., Appellant,
A. G. MADDOX, Commissioner of Revenue and Taxation, Appellee.

No. 20771.

United States Court of Appeals Ninth Circuit.

May 5, 1967.

Appeal from the United States District Court for the District of Guam; Paul D. Shriver, Judge.

Barrett, Ferenz & Trapp, W. Scott Barrett, David S. Madis, Oakland, Cal., & Agana, Guam, for appellant.

Harold W. Burnett, Atty. Gen., C. E. Morrison, Asst. Atty. Gen., Olen Burnett, Atty., Agana, Guam, for appellee.

Before BROWNING and DUNIWAY, Circuit Judges, and TAVARES, District Judge.


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The judgment is reversed on the authority of Atkins-Kroll (Guam) Ltd. v. Government of Guam, 367 F.2d 127 (9th Cir. 1966) certiorari denied 386 U.S. 993, 87 S.Ct. 1309, 18 L.Ed.2d 339 (1967).