Coors Brewing Company v. Mendez-Torres

LYNCH, Chief Judge.

The question presented in this case is whether the Supreme Court’s decision in Levin v. Commerce Energy, Inc., — U.S. -, 130 S.Ct. 2323, 176 L.Ed.2d 1131 (2010), requires the federal courts to refrain from exercising jurisdiction over this case, a dormant Commerce Clause attack on Puerto Rico’s differential taxation of categories of brewers. We answer that question affirmatively and affirm the district court’s dismissal on comity grounds.

Puerto Rico has classified Coors Brewing Co. (“Coors”) as a “large brewer” under its beer tax schedule and accordingly taxes Coors at a…