Central Aguirre Sugar Co. v. Domenech

Appellant brought this action to recover internal revenue taxes, paid under protest, on certain Fowler gyrotillers, classified by the Treasurer as “tractors” within the meaning of Section 16, paragraph 8 of the Internal Revenue Law of Puerto Rico, as amended by Laws, P.R.(1931), pp. 504, 506-510. The Supreme Court of Puerto Rico reversed a judgment for the plaintiff rendered by the District Court of San Juan and directed that the complaint be dismissed, upon the authority of Russell & Co. v. Domenech, 50 D.P.R. 52, affirmed by this court sub nom. Russell & Co. v. Sancho Bonet, 1 Cir., 92 F.2d…