Legal Opinion
Heirs of Suárez v. Secretary of the Treasury
Supreme Court of Puerto Rico
Decided March 28, 1961No. 11813Published
1Opinion of the Court
Mr. Justice Pérez Pimentel
delivered the opinion of the Court.
The former Treasurer of Puerto Rico notified Marcial Suárez of an income tax deficiency for the years 1941 to 1946, both inclusive, amounting to the total sum of $369,576.67.
Marcial Suárez died on December 19, 1949, leaving as heirs his widow Encarnación Fuentes, his legitimate sons José and Juan Suárez Fuentes, and his grandson, a minor, Johnny Suárez Miranda. By a decision of February 6, 1950, the District Court, San Juan Part, named Juan Fuentes, his son and testamentary executor, as Judicial Administrator of the estate of the…
2Cases cited8 opinions
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Commissioner of Internal Revenue v. New York Trust Co.Court of Appeals for the Second Circuit · 1931
- Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
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