Legal Opinion
West India Oil Co. v. Sancho
Court of Appeals for the First Circuit
Decided December 15, 1939No. 3501PublishedCited by 11 opinions
1Opinion of the Court
McLELLAN, District Judge.
The question presented by this appeal is whether oil brought to Puerto Rico, deposited in bonded tanks and later pursuant to a contract for its sale draw.'} off into ships for use therein on the high seas and elsewhere is subject to a,sales tax by virtue of the following Puerto Rican statutory provisions:
*146“Internal Revenue Law of Puerto Rico, as amended by Act No. 17 of June 3, 1927; Laws of 1927, Special Session, pp. 458-486.
“Sec. 62. There shall be levied and collected, once only, on the sale of any article the object of commerce, not taxed under Section 16 of this…
2Cases cited8 opinions
- Patton v. BradySupreme Court of the United States · 1902
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
- Diaz v. GonzalezSupreme Court of the United States · 1923
- Bonet v. Yabucoa Sugar Co.Supreme Court of the United States · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- West India Oil Co. (PR) v. DomenechSupreme Court of the United States · 1940
- Spanish American Tobacco Co. v. Sancho BonetSupreme Court of Puerto Rico · 1950
- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
- Buscaglia v. BowieCourt of Appeals for the First Circuit · 1943
- Porto Rico Telephone Co. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1948
6 more not listed; retrieve them via the Exa API.