Puerto Rico High School of Commerce v. Tax Court of Puerto Rico

On January 31,1947, the Puerto Rico High School of Commerce filed a complaint in the Tax Court of Puerto Rico, and alleged that on December 31, 1946, the Treasurer of Puerto Rico notified to it a tax assessment amounting to $1,415.44 on the real and personal property owned by the complaint, and that since said property consists of a building, land, and furniture exclusively devoted to an educational center in the city of Río Piedras, it is expressly exempt from taxation, pursuant to the provisions of § 291(e) of the Political Code.1

The Treasurer set up the lack of jurisdiction of the…