Legal Opinion
Monllor & Boscio v. Sancho
Court of Appeals for the First Circuit
Decided June 8, 1943No. 3879PublishedCited by 4 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The appellant, Monllor & Boscio, Suers. Sociedad en Comandita of Ponce, Puerto Rico, a manufacturer of wines, brought suit in the District Court of San Juan to recover from the Treasurer of Puerto Rico the aggregate sum of $5,550 paid by it un*115der protest as excise taxes of $1.20 on each gallon of distilled spirits bought by it from distillers and used in the fortification of its wines. This tax was levied under Act No. 6, approved June 30, 1936,1 by the Legislature of Puerto Rico, and is known as the “Spirits and Alcoholic Beverages Acts”. The Supreme Court of Puerto…
2Cases cited7 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Ohio Oil Co. v. ConwaySupreme Court of the United States · 1930
- Bonet v. Texas Co. (PR)Supreme Court of the United States · 1940
- Bonet v. Yabucoa Sugar Co.Supreme Court of the United States · 1939
- United States v. J. D. Iler Brewing Co.Court of Appeals for the Eighth Circuit · 1903
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Sucesión de Pedro Giusti, Inc. v. Tribunal de ContribucionesSupreme Court of Puerto Rico · 1949
- Barcelo & Cia v. BuscagliaCourt of Appeals for the Fifth Circuit · 1948
- Barceló & Cía., S. en C. v. Sancho BonetSupreme Court of Puerto Rico · 1947
- Sucesión Pedro Giusti, Inc. v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1949