Legal Opinion
Artemio Iglesias Costas v. Secretary of Finance of Puerto Rico
Court of Appeals for the First Circuit
Decided March 30, 1955No. 4875_1PublishedCited by 8 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
This is an appeal from a judgment of the Supreme Court of Puerto Rico sustaining the Secretary of Finance in his assessment of deficiencies against appellants in respect of their income taxes due to the Commonwealth Government.
Appellants are three separate growers of sugarcane in Puerto Rico. Over the period 1944 through 1948 each of them made various applications to the U. S. Secretary of Agriculture for conditional sugar subsidy payments under the Sugar Act of 1937, as amended, 50 Stat. 909-12, 54 Stat. 571, 55 Stat. 872, or under the corresponding provisions of the…
2Cases cited4 opinions
- De Castro v. Board of Comm'rs of San JuanSupreme Court of the United States · 1944
- Bonet v. Texas Co. (PR)Supreme Court of the United States · 1940
- United States v. HarmonCourt of Appeals for the Tenth Circuit · 1953
- Commissioner of Internal Revenue v. Old Dominion SS Co.Court of Appeals for the Second Circuit · 1931
3Cited by8 opinions
- López Luiggi v. Muñoz MarínSupreme Court of Puerto Rico · 1957
- Hermanos v. NogueraSupreme Court of Puerto Rico · 1963
- Porto Rico Telephone Co. v. DescartesSupreme Court of Puerto Rico · 1957
- San Geronimo Development Co., Inc. v. Treasurer of Puerto RicoCourt of Appeals for the First Circuit · 1956
- H. J. Heinz Co. v. GrangerDistrict Court, W.D. Pennsylvania · 1956
3 more not listed; retrieve them via the Exa API.