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Legal Opinion

Luis Descartes v. Tax Court of Puerto Rico

Supreme Court of Puerto Rico

Decided April 13, 1953No. 284Published

1Opinion of the Court

Mr. Justice Pérez Pimentel

delivered the opinion of the Court.

Carmelina Cerra widow of Fernández García filed a complaint in the former Tax Court of Puerto Rico against Sol L. Descartes, Treasurer of Puerto Rico, alleging that she is the judicial administratrix of the heirs of Dr. Eugenio Fer-nández García, who died on May 27, 1946; that Dr. Fernán-dez García owned a property located at 25 San Francisco Street, in San Juan, which he had acquired for the sum of $18,000; that on February 5, 1946, the Government of *534Puerto Rico instituted condemnation proceedings in connection with said property…

2Cases cited11 opinions

  1. Dickerman v. Northern Trust Co.Supreme Court of the United States · 1900
  2. Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
  3. United States v. Certain Parcels of LandDistrict Court, D. Maryland · 1941
  4. United States v. Certain Lands in Borough of BrooklynCourt of Appeals for the Second Circuit · 1942
  5. Haberland v. CommissionerUnited States Board of Tax Appeals · 1932

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