Santiago de Batlle v. Secretary of Treasury of Puerto Rico

The question presented by this case is whether a lady who was separated from her husband and had living with her their four-year old daughter was entitled to the $2,000 personal exemption provided for the “head of a family” in § 18(b) of the Income Tax Act as amended by § 4 of Act No. 433, Laws of Puerto Rico, 1947.1

*581Gladys Santiago de Battle received a notice of deficiency for her 1948 income tax on the ground that she was not entitled to the exemption of $2,000 provided in § 18(b). After a trial on the merits, the Superior Court entered a judgment in her favor ordering the Secretary of the…