John L. Manning, and Carlyn T. Manning, Husband and Wife v. Joaquin G. Blaz, Director of Revenue and Taxation Government of Guam, General Insurers, Inc. v. Joaquin G. Blaz, Commissioner of Revenue and Taxation

479 F.2d 333 73-1 USTC P 9368 John L. MANNING, and Carlyn T. Manning, husband and wife, Petitioners-Appellees, v. Joaquin G. BLAZ, Director of Revenue and Taxation Government of Guam, Defendant-Appellant. GENERAL INSURERS, INC., Petitioner-Appellee, v. Joaquin G. BLAZ, Commissioner of Revenue and Taxation, Respondent-Appellant. Nos. 72-1204, 72-1206. United States Court of Appeals, Ninth Circuit. April 5, 1973. Rehearing and Rehearing En Banc Denied July 5, 1973. David Carmack (argued), Dept. of Justice, Washington, D. C., Vincent T. Ferez, Atty. Gen., Gerald E. Stinson, Asst. Atty. Gen., Agana, Guam, for defendant-appellant. W. S. Barrett (argued), Barrett, Ferenz & Bramhall, Agana, Guam, for petitioners-appellees. David English Carmack, U. S. Atty. (argued), Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for amicus curiae. David English Carmack, U. S. Atty. (argued), Dept of Justice, Washington, D. C., Gerald E. Stinson, Asst. Atty. Gen., Agana, Guam, for respondent-appellant. W. S. Barrett (argued) Barrett, Ferenz & Bramhall, Agana, Guam; Thomas J. Nolan, Agana, Guam, for petitioner-appellee. Before CHAMBERS, ELY, and WALLACE,…