Licorería Trigo, Inc. v. Secretary of the Treasury

From October 1960 to October 1961, petitioner, Licoreria Trigo, Inc., was the exclusive importer of Brandy Domecq Tres Cepas. Said product was sold exclusively to Trigo Her-*259manos, Inc., for the price which did'not exceed $5 per “wine-gallon,” excluding internal-revenue taxes.1 The import of the brandy resulted in the imposition of a tax at the rate of $6 per wine-gallon, which was paid by petitioner before withdrawing the shipments from customs.

The legal provision which authorized the levying of these taxes is found in 13 L.P.R.A. § 1531 which in its pertinent part reads as follows:

“There…