Irving Bromberg and Jeanette Bromberg v. George W. Ingling, Commissioner of Revenue and Taxation, Government of Guam

The 1950 Organic Act of Guam (ira Section 31) made federal income taxes-applicable in the Territory of Guam with, the following words;

The preceding Section 30 provided that, “All * * * Federal income taxes derived from Guam * * * shall be-covered into the treasury 'of Guam * * * and shall be expended for the benefit and government of Guam * * 48 U.S.C.A. § 1421h.

Experience developed that the foregoing broad language had been too casual and left holes in the coat as it was fitted! to Guam. These were fairly well patched! in August, 1958, by Public Law 85-688,. 72 Stat. 681, 48 U.S C.A. § 1421i, which relates solely to Guam’s income tax.

Accepting the validity of Dudley v. Commissioner, 28 T.C. 992 , aff’d. 3 Cir.,. 258 F.2d 182 , and Jones v. Commissioner, Docket No. 71,931, a 1958 tax court case' involving a Guam taxpayer, there has-been and is yet no way one charged with income tax due to the government of Guam can get the normal tax court review of one’s liability, something so all-important to him who cannot pay at all or without serious precipitate liquidation of assets. Of course, the traditional! “pay and sue for it back” has been and continues to be available in the…