Legal Opinion
Pleasures of San Patricio, Inc. v. Méndez-Torres
Court of Appeals for the First Circuit
Decided February 22, 2010No. 08-2388PublishedCited by 26 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
Plaintiff Iván Rocafort is the president and primary shareholder of Plaintiff-Appellant Pleasures of San Patricio, Inc. (PSP), a tobacco and wine shop in Puerto Rico. 1 PSP regularly imports and sells little cigars made in the mainland United States and is the exclusive distributor of Cheyenne Little Cigars in Puerto Rico. The United States Department of the Treasury has classified little cigars as a different tobacco product from cigarettes. Section 2009 of the 1994 Puerto Rico Internal Revenue Code imposes an excise tax on cigarettes but not on little cigars. Pri- or…
2Cases cited16 opinions
- Hibbs v. WinnSupreme Court of the United States · 2004
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Murphy v. United StatesCourt of Appeals for the First Circuit · 1995
11 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Bacardi International Limited v. v. Suarez & Co., Inc.Court of Appeals for the First Circuit · 2013
- United States v. Rivera-MorenoCourt of Appeals for the First Circuit · 2010
- Coors Brewing Company v. Mendez-TorresCourt of Appeals for the First Circuit · 2012
- Ruskai v. PistoleCourt of Appeals for the First Circuit · 2014
- Wal-Mart Puerto Rico, Inc. v. Zaragoza-GomezCourt of Appeals for the First Circuit · 2016
21 more not listed; retrieve them via the Exa API.