Legal Opinion
Rullan v. Buscaglia
Court of Appeals for the First Circuit
Decided June 14, 1948No. 4310PublishedCited by 18 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal from a decision of the Supreme Court of Puerto Rico which, reversing a decision of the Tax Court of Puerto Rico, denied to appellant a specified deduction from his income tax for the year 1942. The essential facts of the case are not in dispute.
Jose, Salvador and Antonio Rullan, brothers, were the principal stockholders of Sues, de A. Mayol & Co., Inc. On June 19, 1940, Jose and Salvador each sold to Antonio 400 shares owned by them in this corporation, at the par value of $100 a share. There was no written contract but it was agreed that Antonio would…
2Cases cited16 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Johnson v. United StatesCourt of Appeals for the First Circuit · 1908
- McWilliams v. CommissionerSupreme Court of the United States · 1947
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Pérez Segovia v. Tribunal de Distrito de San JuanSupreme Court of Puerto Rico · 1948
- Pueblo v. Mantilla RodríguezSupreme Court of Puerto Rico · 1950
- Central Igualdad, Inc. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1961
- Descartes v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1950
- Porto Rico Telephone Co. v. Tribunal de ContribucionesSupreme Court of Puerto Rico · 1960
13 more not listed; retrieve them via the Exa API.