Government Of Guam v. Superior Court Of Guam (1993)
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· 6 citation events
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Armstrong v. CNMI (2009)
See Gov’t of Guam v. Sup. Ct. of Guam, 998 F.2d 754 , 755 (9th Cir. 1993) (affirming that 48 U.S.C. § 1421i(h) requires that all matters “involving” the ter- ritorial income tax must be litigated in the district court). [6] No similar provision exists in the Covenant; in fact, the Northern Marianas Tax Act of 1984, as amended, explicitly contemplates that the local superior court shall have jurisdic- tion over tax matters, stating that “[i]n applying the NMTIT for any purpos…
affirming that 48 U.S.C. § 1421i(h) requires that all matters “involving” the ter- ritorial income tax must be litigated in the district court
See Gov’t of Guam v. Sup.Ct. of Guam, 998 F.2d 754 , 755 (9th Cir.1993) (affirming that 48 U.S.C. § 1421i(h) requires that all matters “involving” the territorial income tax must be litigated in the district court).