Legal Opinion
Barcelo & Cia v. Buscaglia
Court of Appeals for the Fifth Circuit
Decided June 29, 1948No. 4289PublishedCited by 4 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This case is here on appeal from a judment of the Supreme Court of Puerto Rico. The taxpayer, appellant, a mercantile partnership domiciled at Arecibo, Puerto Rico, brought an action against the Treasurer of Puerto Rico in the Insular District Court of San Juan, for refund of alcoholic beverage taxes levied under the Beverage Act of Puerto Rico (Act No. 1 of March 12, 1934, reenacted by Act No. 1 of June 29, 1935) .1
*84The taxpayer is engaged in rectifying and manufacturing alcoholic beverages under a rectifier’s license issued pursuant to the provisions of the Beverage…
2Cases cited7 opinions
- De Castro v. Board of Comm'rs of San JuanSupreme Court of the United States · 1944
- Llinois Central Railroad v. MinnesotaSupreme Court of the United States · 1940
- Bonet v. Texas Co. (PR)Supreme Court of the United States · 1940
- Fort Smith Lumber Co. v. Arkansas Ex Rel. ArbuckleSupreme Court of the United States · 1920
- Rivera v. BuscagliaCourt of Appeals for the First Circuit · 1944
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
- State of Dept. of Revenue v. B & B Beverage, Inc.Court of Civil Appeals of Alabama · 1988
- Rosello Hnos., Inc. v. Jesus FigueroaCourt of Appeals for the First Circuit · 1956
- C. H. Vehicle Leasing Corp. v. Estado Libre AsociadoSupreme Court of Puerto Rico · 1978