Legal Opinion
Coors Brewing Co. v. Calderon
District Court, District of Columbia
Decided September 6, 2002No. Civil Case Number 02-1483(RJL)PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM ORDER
LEON, District Judge.
On May 30, 2002, Governor Sila Calderon of Puerto Rico, defendant, signed into law a new beer tax law (“New Beer Tax”). 1 The New Beer Tax amended the existing beer tax (“Old Beer Tax”) by increasing the top rate and introducing a new graduated scale of rates based upon the level of production. For example, prior to the enactment of the New Beer Tax, all brewers who manufactured more than 31 million gallons in the preceding year were taxed at a general rate of $2.70 per gallon of beer produced; all others were taxed at a lower rate of $2.15 per gallon. The…
2Cases cited10 opinions
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- Puerto Rico v. Shell Co. (PR), Ltd.Supreme Court of the United States · 1937
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- Trailer Marine Transport Corp. v. Carmen M. Rivera Vazquez, Etc.Court of Appeals for the First Circuit · 1992
- In re GillisCourt of Appeals for the Sixth Circuit · 1988
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Coors Brewing Co. v. Méndez-TorresCourt of Appeals for the First Circuit · 2009
- Coors Brewing Company v. Mendez-TorresCourt of Appeals for the First Circuit · 2012
- Coors Brewing Co. v. MENDEZ-TORRESDistrict Court, D. Puerto Rico · 2011