Legal Opinion
West India Oil Co. (PR) v. Domenech
Supreme Court of the United States
Decided December 9, 1940No. 26PublishedCited by 51 opinions
1Opinion of the CourtJustice Stone
' The question is whether a Puerto Rico sales tax imposed by §§ 16 (a), -62 of the Internal Revenue Act of Puerto Rico, (as amended by Act No. 17 of June 3, 1927, Laws of 1927, Special Session, pp. 458-486), is invalid because as applied it infringes Congressional regulations of foreign and domestic commerce effected by the tariff laws and customs regulations of the United States. The tax is challenged so far as it is laid, on the delivery, in consummation of -sales, of fuel oil which has previously been imported in bond and then withdrawn, duty free, for delivery .to Vessels in Puerto Rican…
2Cases cited10 opinions
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Posadas v. National City BankSupreme Court of the United States · 1936
- Cunard Steamship Co. v. MellonSupreme Court of the United States · 1923
- Sonneborn Brothers v. CuretonSupreme Court of the United States · 1923
- Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
5 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Carolene Products Co. v. United StatesSupreme Court of the United States · 1944
- R.C.A. Communications, Inc. v. Gobierno de la CapitalSupreme Court of Puerto Rico · 1964
- Buscaglia v. BallesterCourt of Appeals for the First Circuit · 1947
- United Parcel Service, Inc. v. Flores-GalarzaCourt of Appeals for the First Circuit · 2003
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