Legal Opinion
Buscaglia v. Fiddler
Court of Appeals for the First Circuit
Decided October 2, 1946No. 4135PublishedCited by 15 opinions
1Opinion of the Court
WOODBURY, Judge.
The only question presented by this appeal from the Supreme Court of Puerto Rico is the validity under the Constitution of the United States and the Puerto Rican Organic Act, 39 Stat. 951 et seq., 48 U.S. C.A. § 731 et seq., of certain provisions of the Insular Income Tax Act of 1924, Laws of Puerto Rico 1925, p. 400 et seq.1 as amended by Act No. 18 approved June 3, 1927, Laws of Puerto Rico 1927, p. 486 et seq., imposing a higher rate of tax upon the net income derived from sources within Puerto Rico “of every individual”- than.is imposed upon the net income “of a resident…
2Cases cited4 opinions
- Alabama State Federation of Labor v. McAdorySupreme Court of the United States · 1945
- Mayo v. Lakeland Highlands Canning Co.Supreme Court of the United States · 1940
- City of Hammond v. Schappi Bus Line, Inc.Supreme Court of the United States · 1927
- Sparks v. Hart Coal CorporationCourt of Appeals for the Sixth Circuit · 1934
3Cited by15 opinions
- Pueblo v. Marrero NazarioSupreme Court of Puerto Rico · 1956
- Walker v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1951
- Buscaglia v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1948
- Fiddler v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1948
- Buscaglia v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1950
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