Veve v. Secretary of the Treasury

This is an appeal from a judgment of the Superior Court in a suit by the plaintiffs, as sole and exclusive heirs of Jorge Bird Arias, against the Secretary of the Treasury for inheritance taxes imposed under Act No. 303, Laws of Puerto Rico, 1946. The first item involves the refusal of the Secretary to allow the plaintiffs a credit under § 5(a) of the Act for $13,761.15, the amount of federal estate taxes paid to the Federal Commissioner. Here, unlike the situation in Emanuelli v. Secretary of the Treasury, decided today, ante, p. 687, the plaintiffs filed with the Commissioner a petition for…