Legal Opinion
Paul Smith Const. Co. v. Buscaglia
Court of Appeals for the First Circuit
Decided February 11, 1944No. 3876PublishedCited by 14 opinions
1Per curiam
The complaint in this case was filed on June 29, 1942, in the District Court of the United States for Puerto Rico under the Declaratory Judgment Act, 48 Stat. 955, 28 U.S.C.A. § 400.
Section 28 of Act No. 74, approved August 6, 1925, as amended by Act No. 23, approved November 21, 1941, Laws, P.R. (1941, Special Session), p. 80, reads as follows :
“There shall be levied, collected, and paid for each taxable year on the net income of every corporation or partnership a tax of twenty (20) per cent on the net income in excess of the credits provided for in Section 34, except that domestic…
2Cases cited5 opinions
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Concentrate Mfg. Corporation v. HigginsCourt of Appeals for the Second Circuit · 1937
- Sancho v. National City Bank of New YorkCourt of Appeals for the First Circuit · 1940
3Cited by14 opinions
- Sea-Land Services, Inc. v. Municipality of San JuanDistrict Court, D. Puerto Rico · 1980
- United States Brewers Association, Inc. v. Julio Cesar Perez, Etc.Court of Appeals for the First Circuit · 1979
- Cafeteros de Puerto Rico v. Tesorero de Puerto RicoSupreme Court of Puerto Rico · 1953
- UNITED STATES BREWERS ASS'N v. Cesar PerezDistrict Court, D. Puerto Rico · 1978
- Descartes v. Tribunal de ContribucionesSupreme Court of Puerto Rico · 1952
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