Legal Opinion
Carrier Corporation v. Hon. Julio Cesar Perez, Etc.
Court of Appeals for the First Circuit
Decided May 3, 1982No. 81-1485PublishedCited by 23 opinions
1Opinion of the Court
BREYER, Circuit Judge.
The appellant, Carrier Corporation (“Carrier”) brought a suit in the federal district court for Puerto Rico seeking a declaration that a Puerto Rico tax on the electrical products that Carrier ships there is unlawful. Carrier’s complaint alleges that the tax is more onerous as applied to goods sent from the continental United States to Puerto Rico than is a similar tax applied to goods made in Puerto Rico itself. 1 The complaint claims that the tax upon it therefore violates 1) the Internal Revenue Code’s provision that
all articles ... of United States manufacture coming…
2Cases cited19 opinions
- Hagans v. LavineSupreme Court of the United States · 1974
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Perez v. LedesmaSupreme Court of the United States · 1971
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
14 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- San Juan Cellular Telephone Company, Etc. v. Public Service Commission of Puerto RicoCourt of Appeals for the First Circuit · 1992
- In Re the Justices of the Supreme Court of Puerto Rico, in Re Colegio De Abogados De Puerto Rico, and Fundacion Colegio De AbogadosCourt of Appeals for the First Circuit · 1982
- Starlight Sugar, Inc. v. SotoCourt of Appeals for the First Circuit · 2001
- Folio v. City of ClarksburgCourt of Appeals for the Fourth Circuit · 1998
- Chasan v. Village Dist. of EastmanDistrict Court, D. New Hampshire · 1983
18 more not listed; retrieve them via the Exa API.