Descartes v. Tax Court of Puerto Rico

Genaro Cautiño Insua, predecessor of the intervener heirs, during the years 1940,1941,1942,1943, and 1944 was a partner and controlled more than 50% of the capital of the partnership (sociedad) Suers, de José González & Co., S. en C. After an investigation of its accounting books and as a result thereof, the Treasurer of Puerto Rico notified certain income-' tax deficiencies to the partnership on income not reported and deductions not permitted by law. The' partnership accepted the net taxable income determined by the Treasurer and paid the corresponding tax on said determination. The…