Legal Opinion

Tax-Free Fixed Income Fund for PR Residents, Inc. v. Ocean Capital LLC

Court of Appeals for the First Circuit

Decided May 12, 2025No. 24-1654PublishedCited by 11 opinions

1Opinion of the Court

United States Court of Appeals For the First Circuit No. 24-1654 TAX-FREE FIXED INCOME FUND FOR PUERTO RICO RESIDENTS, INC.; TAX-FREE FIXED INCOME FUND II FOR PUERTO RICO RESIDENTS, INC.; TAX-FREE FIXED INCOME FUND III FOR PUERTO RICO RESIDENTS, INC.; TAX-FREE FIXED INCOME FUND IV FOR PUERTO RICO RESIDENTS, INC.; TAX-FREE FIXED INCOME FUND V FOR PUERTO RICO RESIDENTS, INC.; PUERTO RICO RESIDENTS TAX-FREE FUND, INC.; PUERTO RICO RESIDENTS TAX-FREE FUND IV, INC.; PUERTO RICO RESIDENTS TAX-FREE FUND VI, INC.; TAX-FREE FUND FOR PUERTO RICO RESIDENTS, INC., Plaintiffs, Appellants, v. OCEAN CAPITAL…

2Cases cited36 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. TSC Industries, Inc. v. Northway, Inc.Supreme Court of the United States · 1976
  4. Mills v. Electric Auto-Lite Co.Supreme Court of the United States · 1970
  5. Hecht Co. v. BowlesSupreme Court of the United States · 1944

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3Cited by11 opinions

  1. Alicea v. Cincinnati IncorporatedCourt of Appeals for the First Circuit · 2026
  2. BlueRadios, Inc. v. Hamilton, Brook, Smith & Reynolds, P.C.Court of Appeals for the First Circuit · 2026
  3. Contempo Card Company, Inc. v. Myndset Alchemy, LLCDistrict Court, D. Rhode Island · 2025
  4. GREGORY v. IQVIA HOLDINGS INCDistrict Court, D. Maine · 2025
  5. McDonald v. United StatesCourt of Appeals for the First Circuit · 2026

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