v2805-389

No. 13387

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Jesus Laguana,

Appellant,

vs.

Archie Ansell, Acting Tax Commissioner and Acting

Treasurer, Government of Guam, and United States

OF America,

Appellees.

Appeal From the District Court of Guam, Territory

of Guam.

APPELLANT'S OPENING BRIEF.

Spiegel & Turner,

Albert A. Spiegel,

Bay Cities Building,

225 Santa Monica Boulevard,

Santa Monica, California,

Lyle H. Turner,

Aflague Building,

Agana, Guam,

Attorneys f^ippellant.

Parker & Company, Law Printers, Los Angeles. Phone MA. 6-917L

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