Legal Opinion
San Geronimo Development Co., Inc. v. Treasurer of Puerto Rico
Court of Appeals for the First Circuit
Decided April 30, 1956No. 4913_1PublishedCited by 7 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
This case involves so-called “property” taxes assessed to appellant San Gerónimo Development Co., Inc., by action of the Treasurer of Puerto Rico on October 26, 1949, covering the tax years 1946-1947, 1947-1948, 1948-1949, and 1949-1950, in the aggregate amount of $27,938.26.
The nature of the property interest held by appellant that was thus subjected to local taxation resulted from a peculiar series of transactions which have been described extensively in two previous decisions of this court. See Baker v. United States, 1 Cir., 1928, 27 F.2d 863, certiorari denied 1929,…
2Cases cited16 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- De Castro v. Board of Comm'rs of San JuanSupreme Court of the United States · 1944
- City of New Brunswick v. United StatesSupreme Court of the United States · 1928
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Roig Commercial Bank v. DueñoDistrict Court, D. Puerto Rico · 1985
- Álvarez Feito v. Secretario de HaciendaSupreme Court of Puerto Rico · 1957
- Island Equipment Land Co., a Corporation, and Pacific Retread, Inc., a Corporation v. Guam Economic Development Authority, a Public CorporationCourt of Appeals for the Ninth Circuit · 1973
- Eagle Indemnity Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1927
- San Gerónimo Caribe Project, Inc.; Firstbank Puerto Rico, Inc. v. ELA Y OtrosSupreme Court of Puerto Rico · 2008
2 more not listed; retrieve them via the Exa API.