Legal Opinion
Sancho v. Serralles
Court of Appeals for the First Circuit
Decided August 2, 1939No. 3409PublishedCited by 1 opinion
1Opinion of the Court
MAHONEY, District Judge.
This is an appeal by the appellant from a judgment entered April 20, 1938, by the Supreme Court of Puerto Rico, in which was granted the petition of the appellee that a writ of mandamus issue against the Treasurer of Puerto Rico. The facts are these:
On December 31, 1919, the taxpayer, Succession J. Serralles, paid the amount of $30,407.08 in satisfaction of its income tax for' the taxable year of 1917-18. The Board of Review and Equalization subsequently reduced this amount to $14,840.20, and refunded to the taxpayer an overpayment of $15,566.88. Upon a reconsideration…
2Cases cited5 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Southern Pacific Co. v. BogertSupreme Court of the United States · 1919
- Fajardo Sugar Co. of Porto Rico v. HolcombCourt of Appeals for the First Circuit · 1926
- American Potash Co. v. United StatesUnited States Court of Claims · 1934
- Blair v. United States Ex rel. Union Pac. R.Court of Appeals for the D.C. Circuit · 1925
3Cited by1 opinion
- Sancho v. National City Bank of New YorkCourt of Appeals for the First Circuit · 1940