Legal Opinion
Central Igualdad, Inc. v. Secretary of the Treasury
Supreme Court of Puerto Rico
Decided June 20, 1961No. 11971Published
1Opinion of the CourtJustice Blanco Lugo
delivered the opinion of the Court..
During the taxable years involved in the present suit, Central Igualdad, Inc. was a closed corporation whose capital stock was divided among the members of three well-known families of the west of Puerto Rico, joined by bonds of consanguinity and affinity.1 On August 4, 1931 the Board of' *46Directors of said corporation agreed to grant a bonus of fifty cents for each ton of superior cane delivered during the months of December, January, February, May, and June of the crop season by colonos Alfredo Ramírez de Arellano, Luis A. Fajardo, Alfonso Valdés, Miguel…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
15 more not listed; retrieve them via the Exa API.