Legal Opinion
San Juan Trading Co. v. Secretary of the Treasury
Supreme Court of Puerto Rico
Decided November 20, 1958No. 11075Published
1Opinion of the CourtJustice Serrano Geyls
San Juan Trading Company, Inc., a domestic corporation, filed a complaint in the former Tax Court to recover from the Treasurer (now Secretary of the Treasury) of Puerto Rico the sum of $3,367.64 and interest thereon. After the usual proceedings, the court rendered judgment for the plaintiff but only for the sum of $168.38 plus interest. The plaintiff appealed.
San Juan Trading Co., Inc., as buyer, and The Diamond Match Company of Maryland, as seller, signed an agreement in 1933 for the sale in Puerto Rico of matches manufactured by Diamond. By virtue of that agreement and for the pur*780pose of…
2Cases cited15 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Commissioner v. WodehouseSupreme Court of the United States · 1949
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