Legal Opinion
Domenech v. Havemeyer
Court of Appeals for the First Circuit
Decided April 28, 1931No. Nos. 2479-2481PublishedCited by 9 opinions
1Opinion of the Court
ANDERSON, Circuit Judge,
This consolidated record presents appeals from three decisions of the court below sus*850taining demurrers to suits brought to recover income and excess profits taxes. In 2479, the defendant’s tax year ended on May 31, 1920; in 2480 and 2481, on September 30, 1920. In all three eases the taxes claimed are grounded on Act No. 43 of Porto Rico, approved July 1, 1921. The three defendants made seasonable returns under this act and paid the taxes assessed by the treasurer in accordance therewith: Russell & Company $16,848.10; the South Porto Rico Sugar Company of Porto Rico…
2Cases cited11 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Hertz v. WoodmanSupreme Court of the United States · 1910
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Ballester-Ripoll v. Court of Tax AppealsCourt of Appeals for the First Circuit · 1944
- Rivera v. BuscagliaCourt of Appeals for the First Circuit · 1944
- Miranda Rodríguez v. DescartesSupreme Court of Puerto Rico · 1954
- Sweetland v. ColeCourt of Customs and Patent Appeals · 1931
- Porto Rico Telephone Co. v. DescartesSupreme Court of Puerto Rico · 1957
4 more not listed; retrieve them via the Exa API.