Legal Opinion
Seatec International, Ltd. v. Secretary of the Treasury
District Court, D. Puerto Rico
Decided September 17, 1981No. Civ. 81-329 (PG)PublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
PEREZ-GIMINEZ, District Judge.
This is an action for injunctive and declaratory relief brought by Seatec, a corporation engaged in the marine engineering business, to restrain the Secretary of the Treasury Department of the Commonwealth of Puerto Rico from collecting the unpaid excise tax on plaintiff’s equipment and to order defendant to refund the amounts paid under protest which we may conclude were unduly assessed and paid.
Plaintiff challenges the validity of the Excise Act of Puerto Rico, 13 L.P.R.A. § 4001 et seq., as applied to plaintiff in this case. It is plaintiff’s…
2Cases cited9 opinions
- United States ex rel. Lawrence v. WoodsCourt of Appeals for the Seventh Circuit · 1970
- Lon O. Owsley v. C. C. Peyton, Superintendent of the Virginia State PenitentiaryCourt of Appeals for the Fourth Circuit · 1965
- Everlasting Development Corp. v. Sol Luis DescartesCourt of Appeals for the First Circuit · 1951
- United States Brewers Association, Inc. v. Julio Cesar Perez, Etc.Court of Appeals for the First Circuit · 1979
- Paul Smith Const. Co. v. BuscagliaCourt of Appeals for the First Circuit · 1944
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3Cited by4 opinions
- Del Valle Rivera v. United StatesDistrict Court, D. Puerto Rico · 1986
- Lugo Rodriguez v. Puerto Rico Institute of CultureDistrict Court, D. Puerto Rico · 2002
- Crespo-Caraballo v. United StatesDistrict Court, D. Puerto Rico · 2002
- Iberia Lineas Aereas De Espana v. Velez-SilvaDistrict Court, D. Puerto Rico · 1999