Legal Opinion
Domenech v. United Porto Rican Sugar Co.
Court of Appeals for the First Circuit
Decided December 29, 1932No. 2690PublishedCited by 5 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This action is brought by the Treasurer of Puerto Rico against the United Porto Rican Sugar Company, a Puerto Rican corporation, to collect taxes alleged to be owed by certain Maryland banks and other Maryland corporations, assessed against those corporations upon income of, or payments of interest made to them by, certain Puerto Rican corporations (defendant’s predecessors whose obligations it assumed) on loans contracted in, Maryland, the principal and interest of which were payable and paid in Maryland, which taxes it is alleged the defendant’s predecessors should…
2Cases cited5 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Blackstone v. MillerSupreme Court of the United States · 1903
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Cook v. TaitSupreme Court of the United States · 1924
- United States v. BennettSupreme Court of the United States · 1914
3Cited by5 opinions
- Atlantic Coast Line R. Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1946
- Domenech v. LeeCourt of Appeals for the First Circuit · 1933
- Porto Rico Telephone Co. v. DescartesSupreme Court of Puerto Rico · 1957
- Porto Rico Fertilizer Co. v. SanchoCourt of Appeals for the First Circuit · 1938
- Porto Rico Fertilizer Co. v. SanchoCourt of Appeals for the First Circuit · 1938