Asiatic Trans-Pacific, Inc. v. A. G. Maddox

Seeking abatement of additional gross receipts taxes assessed by the appellee in his capacity as Commissioner of Revenue and Taxation of the Government of Guam, the appellant commenced this action in the District Court pursuant to 48 U.S.C. § 1424 (a) (See. 22(a), Organic Act of Guam, as amended). The appeal to our court, which has jurisdiction founded upon 28 U.S.C. §§ 1291 and 1294 (4), is from a judgment upholding the assessment.

Appellant’s tax returns for the years 1961, 1962 and 1963, during which time the appellant, a California corporation, conducted a crating, packing, and dray-ing business in Guam, are the subjects of the disputed assessment. The corporation’s activities were of two sorts. The first involved appellant’s acting as principal in performing military contracts to pack, crate, and transport goods from one Guamanian military base to another and in performing local civilian moves and general hauling operations in the Territory. Gross receipts tax liability for these activities is not denied. It is the second type of activity, in which appellant acted as agent for several mainland van and storage companies in handling both inbound and outbound shipments, with…