Isaias Rodriguez Rodriguez v. Secretary of the Treasury of Puerto Rico

ALDRICH, Circuit Judge.

This is an appeal to review a decision of the Supreme Court of Puerto Rico which affirmed, without opinion, a judgment of the Superior Court. The only question before us is whether a decision against appellant Rodriguez, hereinafter called taxpayer, was necessarily wrong. We consider the record, of course, most strongly in favor of appellee Secretary of the Treasury, hereinafter sometimes called the government. At the same time, we cannot disregard findings of fact of the trial court in taxpayer’s favor that are supported by evidence, or uncontradicted admissions…