Legal Opinion
Soltero v. Descartes, Treasurer of Puerto Rico
Court of Appeals for the First Circuit
Decided November 8, 1951No. 4567_1PublishedCited by 5 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is an appeal from a judgment of the Supreme Court of Puerto Rico affirming a judgment rendered by the Tax Court of Puerto Rico involving the levy of the 5% Victory Tax 1 of Puerto Rico under “conditional payments” received by the appellant under the Sugar Act of 1937, 7 U.S.C.A. § 1100 et seq. Appellant’s Motion for Reconsideration was denied on August 4, 1950 by the Supreme Court of Puerto Rico.
The jurisdiction of this court is invoked under the provisions of Title 28 U.S.C. § 1293.
On October 26, 1945, the Treasurer of Puerto Rico levied taxes on appellant,…
2Cases cited10 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
- Buscaglia v. BallesterCourt of Appeals for the First Circuit · 1947
- South Porto Rico Sugar Co. v. BuscagliaCourt of Appeals for the First Circuit · 1946
- Rivera v. BuscagliaCourt of Appeals for the First Circuit · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Texas Co. (P. R.) v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1961
- Porto Rico Telephone Co. v. DescartesSupreme Court of Puerto Rico · 1957
- Fontenot v. John I. Hay Co.Supreme Court of Louisiana · 1955
- Porto Rico Telephone Co. v. DescartesSupreme Court of Puerto Rico · 1957
- Texas Co. v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1961