Legal Opinion
Commonwealth v. Blumenthal
Court of Appeals for the D.C. Circuit
Decided October 17, 1980No. Nos. 79-1020, 79-1021 and 79-1024PublishedCited by 2 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge McGOWAN.
McGOWAN, Circuit Judge:
These consolidated appeals present a substantial controversy between the United States, on the one hand, and Puerto Rico and the Virgin Islands, on the other, with respect to the proper disposition of revenues derived from a tax of 4 cents per gallon imposed by the United States on the initial sale of gasoline in the United States by a producer or importer. 26 U.S.C. § 4081(a) (1976). Each of the island governments asserts that Congress has directed that such revenues in respect of gasoline manufactured in the islands…
2Cases cited15 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- United Steelworkers of America v. WeberSupreme Court of the United States · 1979
- Wolston v. Reader's Digest Assn., Inc.Supreme Court of the United States · 1979
- Zenith Radio Corp. v. United StatesSupreme Court of the United States · 1978
- International Telephone and Telegraph Corporation v. General Telephone & Electronics Corporation and Hawaiian Telephone CompanyCourt of Appeals for the Ninth Circuit · 1975
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3Cited by2 opinions
- Ramírez de Ferrer v. Mari BrásSupreme Court of Puerto Rico · 1997
- Commonwealth of Puerto Rico v. W. Michael Blumenthal, Secretary, Department of the Treasury, Virgin Islands v. W. Michael Blumenthal, Secretary, Department of the Treasury, Commonwealth of Puerto Rico v. W. Michael Blumenthal, Secretary, Department of the TreasuryCourt of Appeals for the D.C. Circuit · 1981