Buscaglia v. Tax Court

Mr. Justice Negrón Fernández

delivered the opinion of the Court.

The antecedents of the present case appear in our decisions of Del Toro v. Tax Court, 65 P.R.R. 58 and Buscaglia, Treas. v. Tax Court, 68 P.R.R. 406. We shall only refer here to those which are necessary to decide the controversy in the case at bar.

On February .5, 1946 the Treasurer of Puerto Rico notified to interveners herein, as heirs of Fernando del Toro Saldaña — who died in Spain on November 7, 1936 — the appraisal made by him of the inheritance estate, as well as the inheritance tax which amounted' to $37,301.44, plus…