Legal Opinion
Texaco Puerto Rico, Inc. v. Sol Luis Descartes, Treasurer of Puerto Rico, Intervenor
Court of Appeals for the First Circuit
Decided June 7, 1962No. 5856_1PublishedCited by 3 opinions
1Opinion of the Court
WOODBURY, Chief Judge.
This appeal from a judgment of the Supreme Court of Puerto Rico affirming a judgment of the former Tax Court of Puerto Rico dismissing a complaint for refund for excise taxes was taken under § 1293 of Title 28 U.S.C. prior to its repeal on August 30, 1961, by Public Law 87-189 of the 87th Congress, 75 Stat. 417. The simple facts are stipulated and can be briefly summarized as follows:
Very early in the morning of January 18, 1948, a tanker from Aruba, Netherlands West Indies, arrived in the harbor of San Juan with a cargo of kerosene destined for Texaco Puerto Rico, Inc.…
2Cases cited5 opinions
- De Castro v. Board of Comm'rs of San JuanSupreme Court of the United States · 1944
- Bonet v. Texas Co. (PR)Supreme Court of the United States · 1940
- Lummus Company v. Commonwealth Oil Refining Company, Inc., (Three Cases)Court of Appeals for the First Circuit · 1960
- Buscaglia v. BallesterCourt of Appeals for the First Circuit · 1947
- West India Oil Co. (PR) v. DomenechSupreme Court of the United States · 1940
3Cited by3 opinions
- R.C.A. Communications, Inc. v. Gobierno de la CapitalSupreme Court of Puerto Rico · 1964
- King Christian Enterprises, Inc. v. The Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1965
- R.C.A. Communications, Inc. v. Government of the CapitalSupreme Court of Puerto Rico · 1964