High Court of American Samoa October 3, 2002, CA No. 87-01 (Boral Gas of American Samoa, Inc. v. Iaulualo)

ORDER GRANTING PARTIAL SUMMARY JUDGMENTS TO PLAINTIFF AND DEFENDANT

Petitioner Boral Gas of American Samoa, Inc. (“Boral”) brought this action to redetermine tax deficiencies, penalties, and interest assessed by respondent Faafetai Iaulualo (“Iaulualo”), as the Acting Treasurer of American Samoa and Commissioner of Internal Revenue under the Samoan Income Tax Act (“SITA”), for Boral’s 1994, 1996,