Legal Opinion
San Juan Trading Co. v. Sancho
Court of Appeals for the First Circuit
Decided October 16, 1940No. Nos. 3567, 3568PublishedCited by 17 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The plaintiff, the San Juan Trading Co., Inc., brought this action to recover from the Treasurer of Puerto Rico the sum of $26,400 paid under protest and collected as excise taxes due and levied upon 88,000 gross of 144 boxes each of uncolored square stick matches packed in wooden outers or shucks containing not less than 25 but not more than 50 sticks per box, brought by the plaintiff into Puerto Rico from the City and State of New York, to be disposed of in Puerto Rico. The said matches had originally been produced in Sweden and had been imported into the United…
2Cases cited42 opinions
- Nebbia v. New YorkSupreme Court of the United States · 1934
- West Coast Hotel Co. v. ParrishSupreme Court of the United States · 1937
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Pennsylvania v. West VirginiaSupreme Court of the United States · 1923
37 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States Brewers Ass'n v. César PérezSupreme Court of Puerto Rico · 1980
- Ballester-Ripoll v. Court of Tax AppealsCourt of Appeals for the First Circuit · 1944
- Miranda Rodríguez v. DescartesSupreme Court of Puerto Rico · 1954
- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
- Postley v. Secretario de HaciendaSupreme Court of Puerto Rico · 1954
12 more not listed; retrieve them via the Exa API.