A.G. Maddox, Acting Commissioner of Revenue and Taxation, Government of Guam v. Black, Raber-Kief & Associates, a Joint Venture

Appellee moves to dismiss the appeal in this cause on the ground no appeal has been taken from the final judgment entered below.

On June 9, 1961, an order was entered by the trial judge which read:

On June 19, 1961, appellant filed a motion for new trial and included a motion to vacate “the order for judgment * * on findings, * * * conclusions * * and judgment to be filed,” made and entered on June 8, 1961 (sic). Counsel for appellant asserts that reference was intended to the June 9th, 1961, order.

On June 22, 1961, Findings of Fact, Conclusions of Law and Judgment were signed and filed. No appeal was ever taken from this judgment.

On August 2, 1961, the motion for a new trial was denied.

On August 25, 1961, a notice of appeal was filed by appellant which was “from the judgment entered in this action in the 8th (sic) day of June 1961, respondent’s motion for a new trial having been denied on the 2nd day of August 1961.” This is the only notice of appeal given in this case.

If we assume the appeal from the order of June 8th, 1961, was actually an appeal from the order of June 9th, 1961, (to which the only motion for a new trial had been directed) it appears obvious that the…