Insular Motor Corp. v. Gallardo
Court of Appeals for the First Circuit
1Opinion of the Court
JOHNSON, Circuit Judge.
All these cases raise the question whether the District Court of the United States for Porto Rico had equitable jurisdiction, because the complainants did not have a plain, adequate, and complete remedy at law.
July 28, 1923, the Porto Rican Legislature enacted a law whose title is "The Excise Tax Law of Porto Rico.” Under title 2, part 1, § 20, the act (No. 68) provided for the levying and collection, at one time only, of an internal revenue tax upon a long list of articles "produced, manufactured, sold or consumed in Porto Rico.”
Section 33 of the act is as follows:
"The…
Also in this document: Per curiam.
2Cases cited20 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brown v. MarylandSupreme Court of the United States · 1827
- Knowlton v. MooreSupreme Court of the United States · 1900
- Dows v. City of ChicagoSupreme Court of the United States · 1871
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
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3Cited by15 opinions
- Buscaglia v. BallesterCourt of Appeals for the First Circuit · 1947
- West India Oil Co. (PR) v. DomenechSupreme Court of the United States · 1940
- El Pueblo de Puerto Rico v. Burgos FuentesSupreme Court of Puerto Rico · 1953
- Texas Co. (P. R.) v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1961
- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
10 more not listed; retrieve them via the Exa API.