Legal Opinion
Texas Co. v. Tax Court of Puerto Rico
Supreme Court of Puerto Rico
Decided March 2, 1961No. 262Published
1Opinion of the Court
Mr. Justice Hernández Matos
delivered the opinion of the Court.
The Texas Co. (P.R.) Inc. filed a petition in the instant case to review a judgment of the former Tax Court of Puerto Rico upholding the refusal of the then Treasurer of Puerto Rico to refund $5,494.08 as taxes paid on a certain amount of gallons of illuminating oil (kerosene) brought by boat to Puerto Rico from the Dutch isle of Aruba.
The case was submitted to the trial court on the basis of the facts agreed to in two stipulations of the parties, complemented with the documents regarding the previous administrative procedure and a…
2Cases cited29 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Prudential Insurance v. BenjaminSupreme Court of the United States · 1946
- Union Bridge Co. v. United StatesSupreme Court of the United States · 1907
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
24 more not listed; retrieve them via the Exa API.