George A. Shaheen v. Government of Guam

The Government of Guam, appellee, moves the court to dismiss Shaheen’s appeal from the order of the District Court of Guam entered on the 21st day of January, 1955 heretofore taken by the appellant by notice of appeal filed on the 31st day of January, 1955 upon the ground that the order appealed from is not a final order from which an appeal will lie.

The order appealed from was made in a suit in the United States District Court of Guam in which count one of the complaint alleges, so far as is pertinent:

followed by the amounts claimed due for the calendar years 1951, 1952, 1958 and 1954. Counts two and three have allegations of Shaheen’s failure to file and pay his Business Privilege tax required by the Government of Guam.

Shaheen moved to dismiss the complaint alleging thirty-two grounds all of which, his brief admits, were based on lack of jurisdiction in the District Court of Guam, to entertain it. The motion to dismiss was denied by the court and Shaheen filed his notice of appeal as follows:

Shaheen’s brief urges, inter alia, that the denial of the motion to dismiss on jurisdictional ground is an appealable order because “it in effect denied an injunction”. In support of…