Legal Opinion
A. J. Tristani Sucrs., Inc. v. Buscaglia
Court of Appeals for the First Circuit
Decided February 27, 1948No. Nos. 4272, 4273PublishedCited by 3 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
The appellants in these two cases each brought suit against the Treasurer of Puerto Rico for the refund of “additional” excise taxes on cigarettes imported into Puerto Rico, paid pursuant to § 8 of Act No. 22, approved June 18, 1939, Laws P. R. Special Sess. 1939, p. 100 (amended by § 4 of Act No. 149, approved May 6, 1940, Laws P. R. 1940, p. 900), and pursuant to § 5 of Act No. 22, approved December 3, 1942, Laws P. R. 2d and 3d Special Sess. 1942, pp. 118-120. In litigation by other taxpayers refunds were obtained because these taxing acts were held invalid by the…
2Cases cited9 opinions
- Puerto Rico v. Shell Co. (PR), Ltd.Supreme Court of the United States · 1937
- Porto Rico v. Rosaly Y CastilloSupreme Court of the United States · 1913
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
- De Castro v. Board of Comm'rs of San JuanSupreme Court of the United States · 1944
- Bonet v. Texas Co. (PR)Supreme Court of the United States · 1940
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3Cited by3 opinions
- Harris v. Municipality of St. Thomas & St. JohnCourt of Appeals for the Third Circuit · 1954
- Harris v. Municipality of St. Thomas & St. JohnDistrict Court, Virgin Islands · 1953
- Crain v. Government of GuamDistrict Court, D. Guam · 1951