Fajardo Roger v. Tax Court of Puerto Rico

Mr. Justice Negrón Fernández

delivered the opinion of the Court.

Héctor Fajardo Roger, Wilda Fajardo Roger, and Carmen Roger acquired by inheritance 1 from Mateo Fajardo Dávila, who died on August 2, 1938, a property consisting of 308.33 cuerdas known as “Hacienda Carolina,” situated in the ward of Buey of the municipal district of San Germán, *198in which the participation of each was, and continued to be until it was sold because no division was ever made, the following: Héctor and Wilda Fajardo Roger, one half each of five sixths of one half; and Carmen Roger, one half plus one sixth of the…