Legal Opinion
R.C.A. Communications, Inc. v. Government of the Capital
Supreme Court of Puerto Rico
Decided November 17, 1964No. CE-63-4Published
1Opinion of the CourtJustice Santana Becerra
In complaints filed in the San Juan Part of the District Court against the Municipality of San Juan, the corporations R.C.A. Communications, Inc., and Cable & Wireless (West Indies), Limited, sought the refund of amounts paid for license taxes in 1960 and 1961. They alleged that the collection of license taxes was illegal since plaintiffs were^ doing business in interstate commerce and their activites were regulated by federal legislation. That the tax levied on them for licenses was an undue intervention on the part of the Municipality of San Juan in the interstate commerce of the United…
2Cases cited32 opinions
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Downes v. BidwellSupreme Court of the United States · 1901
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