v2805-495

iNo. 13,387

In the United States Court of Appeals

for the Ninth Circuit

Jesus Laguana, appellant

Archie Ansell, Acting Tax Commissioner and Acting

Treasurer, Government of Guam, and United States of

America, appellees

ON APPEAL FROM THE DISTRICT COURT OF GUAM, TERRI-

TORY OF GUAM

BRIEF FOR THE APPELLEES

CHARLES S. LYON,

Assistant Attorney General.

ELLIS N. SLACK,

1. HENRY KUTZ,

Special Assistants to the Attorney General.

JAMES G. MACKEY,

United States Attorney for the District of Guam,

Attorneys for Appellee, United States.

RUSSELL L. STEVENS.

Attorney General of Guam,

Attorney for Appellee,

Archie Ansell, Acting ,"

Tax Commissioner

and Acting Treasurer,

Government of Guam. _ ^ - - ,

MASTIN G. WHITE. Jp* T iL tr

Solicitor, Department of the Interior.

IRWIN W. SILVERMAN,

Chief Counsel, Office of Territories, ^ ^ i^ 5 yt)2

Department of the Interior.

SHIRLEY BCKER BOSKEY,

Attorney, Department of the /*Wor. PAUL P.. O'BRIENf

Of Counsel. CLERK

jn.

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