Citation Codes Equivalent Citations citation codes Docket Number No. 13387. Attorney(S) Albert A. Spiegel, Santa Monica, , Lyle H. Turner, Agana, Guam, for H. Brian Holland, , Ellis N. Slack, I. Henry Kutz, Sp. to , John P. Raker, U.S. , Agana, Guam, Howard D. Porter, of Guam, Clarence A. Davis, Solicitor, Department of Interior, Lincoln, , A.M. Edwards, Chief Counsel, Office of Territories, Department of Interior, Washington, D.C., Shirley Ecker Boskey, Attorney, Department of Interior, New York City, for Jules E. Kohn Ralph J. Tucker, Kansas City, Mo., amici curiæ. Judges William Healy William Edwin Orr Dal Millington Lemmon See more information ... Smart Summary Please sign up to generate summary. Jesus LAGUANA, Appellant, v. Archie ANSELL, Acting Tax Commissioner and Acting Treasurer, Go PER CURIAM. For the reasons given in the Court's opinion filed February 29, 1952, 102 F. Supp. 919, the judgment is affirmed.