González Giusti v. Luis Descartes

Mr. Justice Pérez Pimentel

delivered the opinion of the Court.

The Treasurer of Puerto Rico, now Secretary of the Treasury, notified the petitioner appellee of a deficiency in her income tax return for the year 1947, amounting .to $1,329.04, including interest until May 30, 1951, on the ground that the petitioner was not a resident of Puerto Rico in the year 1947, whereby the rate of 29 per cent fixed for non-residents by the Income Tax Act was applicable and not the rate for residents which she used in her income tax returns for that year. Feeling aggrieved by said deficiency, the taxpayer…