Legal Opinion
Everlasting Development Corp. v. Sol Luis Descartes
Court of Appeals for the First Circuit
Decided November 30, 1951No. 4572PublishedCited by 19 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
This is an appeal from a judgment of the United States District Court for the District o-f Puerto' Rico dismissing a complaint asking for a declaratory judgment that the plaintiffs are entitled to tax exemption under a Puerto Rican statute. The district court dismissed the complaint under the view that the suit was in substance one to restrain the assessment and collection of insular taxes, and that such suit could not be entertained in the federal court in view of the prohibition of the Butler Act, 44 Stat. 1421, 48 U.S.C.A. § 872. For the opinion below see D.C., 95…
2Cases cited5 opinions
- Snowden v. HughesSupreme Court of the United States · 1944
- Chicago & Southern Air Lines, Inc. v. Waterman Steamship Corp.Supreme Court of the United States · 1948
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- Snyder v. BuckSupreme Court of the United States · 1950
- Everlasting Development Corp. v. DescartesDistrict Court, D. Puerto Rico · 1951
3Cited by19 opinions
- Burns v. SwensonCourt of Appeals for the Eighth Circuit · 1970
- James Francis v. Arthur T. LymanCourt of Appeals for the First Circuit · 1954
- Anna C. Dunn v. Ray GazzolaCourt of Appeals for the First Circuit · 1954
- Cordeco Development Corporation v. Antonio Santiago Vasquez, Cordeco Development Corporation v. Antonio Santiago Vasquez, Inez Acevedo CamposCourt of Appeals for the First Circuit · 1976
- Wall v. KingCourt of Appeals for the First Circuit · 1953
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