Legal Opinion
Rivera v. Buscaglia
Court of Appeals for the First Circuit
Decided December 18, 1944No. 3981PublishedCited by 19 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
By Act No. 29, approved December 7, 1942, the Legislature of Puerto Rico enacted a so-called Victory Tax, imposing a tax of five per cent upon the gross income of every individual, in excess of a minimum amount. It is provided that the tax is to run from January 1, 1943, up until six months after the cessation of hostilities between the United States and the Axis Powers, and is to be in addition to the regular insular income tax. The main issue before us is the validity of the Victory Tax as applied to the salaries of federal employees resident in Puerto Rico, for the…
2Cases cited9 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Puerto Rico v. Shell Co. (PR), Ltd.Supreme Court of the United States · 1937
- Collector v. DaySupreme Court of the United States · 1871
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Sayre & Company, Ltd. v. R. A. Riddell, Commissioner of Revenue and TaxationCourt of Appeals for the Ninth Circuit · 1968
- Coca-Cola Bottling Co. of Puerto Rico v. Secretario de HaciendaSupreme Court of Puerto Rico · 1982
- Miranda Rodríguez v. DescartesSupreme Court of Puerto Rico · 1954
- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
- Ballester v. Descartes, Treasurer of Puerto RicoCourt of Appeals for the First Circuit · 1950
14 more not listed; retrieve them via the Exa API.