Interpacific Resorts Corporation, D/B/A Pacific Islands Club v. Government of the Territory of Guam, Guam Dai-Ichi Hotel, Inc., D/B/A Dai-Ichi Hotel v. Government of the Territory of Guam, Guam Resorts, Inc., D/B/A Guam Hotel Okura v. Government of the Territory of Guam

70 F.3d 1278 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. INTERPACIFIC RESORTS CORPORATION, d/b/a Pacific Islands Club, Plaintiff-Appellee, v. GOVERNMENT OF THE TERRITORY OF GUAM, Defendant-Appellant. GUAM DAI-ICHI HOTEL, INC., d/b/a Dai-Ichi Hotel, Plaintiff-Appellee, v. GOVERNMENT OF THE TERRITORY OF GUAM, Defendant-Appellant. GUAM RESORTS, INC., d/b/a Guam Hotel Okura, Plaintiff-Appellee, v. GOVERNMENT OF THE TERRITORY OF GUAM, Defendant-Appellant. Nos. 94-16629, 94-16633 and 94-16636. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 7, 1995. Decided Dec. 5, 1995. Before: HUG, THOMPSON and O'SCANNLAIN, Circuit Judges. 1 MEMORANDUM * 2 These three appeals present the same issue we decided in our published opinion in Hotels of the Marianas v. Government of the Territory of Guam, No. 94-16413 (Marianas ). Specifically, these three appeals involve the disallowance of rebates on corporate income tax payable by the hotels to the Government of Guam…