Barrett-Anderson v Camacho [2018] GUSC 20 (18 December 2018)

IN THE SUPREME COURT OF GUAM

ELIZABETH BARRETT-ANDERSON,
Attorney General of Guam,
Plaintiff-Appellant/Cross-Appellee,

v.

JOHN P. CAMACHO, Director,
Guam Department of Revenue & Taxation;
EDDIE BAZA CALVO, Governor of Guam;
ATLAS AMUSEMENT ENTERPRISES, INC.;
DARRYL R. STYLES d/b/a D&D GAMES;
GUAM MUSIC, INC.; and DOES 1-10,
Defendants-Appellees/Cross-Appellants.

Supreme Court Case No. CVA16-014
Superior Court Case No. CV0780-13

OPINION

Filed: December 18, 2018

Cite as: 2018 Guam 20

Appeal from the Superior Court of Guam
Argued and Submitted on February 20, 2018
Hagåtña, Guam

Appearing for Plaintiff-Appellant Attorney General: Marianne Woloschuk, Esq. Assistant Attorney General Office of the Attorney General Prosecution Division 590 S. Marine Corps Drive, Ste. 706 Tamuning, Guam 96913

Appearing for Defendants-Appellees Camacho & Governor Calvo: Sandra Cruz Miller, Esq. Legal Counsel Office of the Governor of Guam Ricardo J. Bordallo Governor’s Complex Adelup, Guam 96910 Appearing for Defendant-Appellee Styles: Curtis C. Van de veld, Esq. The Van de veld Law Offices, P.C. 2nd Floor, Restored Dungca House 123 Hernan Cortes Ave. Hagåtña, Guam 96910 Appearing for Defendant-Appellee Pacific Amusement: Daniel J. Berman, Esq. Berman, O’Connor & Mann Bank of Guam Bldg. 111 Chalan Santo Papa, Ste. 503 Hagåtña, Guam 96910 Appearing for Defendant-Appellee Guam Music, Inc.: F. Randall Cunliffe, Esq. Cunliffe & Cook, P.C. 210 Archbishop Flores St., Ste. 200 Hagåtña, Guam 96910 Appearing for Defendant-Appellee Atlas Amusement: Seth Forman, Esq. Roberts Fowler & Visosky LLP 865 S. Marine Corps Drive, Ste. 201 Tamuning, Guam 96913

BEFORE: KATHERINE A. MARAMAN, Chief Justice; F. PHILIP CARBULLIDO, Associate Justice; ROBERT J. TORRES, Associate Justice.

CARBULLIDO, J.:

[1] This appeal involves a decade-long dispute between the Attorney General of Guam (“Attorney General”) and the Guam Department of Revenue & Taxation (“DRT”) over the validity of gaming device regulations. See Limtiaco v. Camacho, 2009 Guam 7; Rapadas v. Benito, 2011 Guam 28; Barrett-Anderson v. Camacho