Legal Opinion
Sea-Land Services, Inc. v. Municipality of San Juan
District Court, D. Puerto Rico
Decided September 18, 1980No. Civ. 1143-72PublishedCited by 21 opinions
1Opinion of the Court
OPINION AND ORDER
PESQUERA, Chief Judge.
In this case, we have been asked to solve two constitutional questions of paramount importance. In the presence of weighty authority to the contrary, 1 we are urged to hold that the commerce 2 and “import — export” 3 clauses of the U.S. Constitution apply to Puerto Rico. On that account, we must ascertain whether the municipal license taxes imposed on plaintiffs by the major coastal municipalities are unconstitutional.
Upon the filing of an amended complaint, 4 defendants moved to dismiss on the ground, inter alia, that the Butler Act Amendment to the…
2Cases cited109 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Calero-Toledo v. Pearson Yacht Leasing Co.Supreme Court of the United States · 1974
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- National League of Cities v. UserySupreme Court of the United States · 1976
- United States v. Curtiss-Wright Export Corp.Supreme Court of the United States · 1936
104 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Trailer Marine Transport Corp. v. Carmen M. Rivera Vazquez, Etc.Court of Appeals for the First Circuit · 1992
- Allegro Services, Ltd. v. Metropolitan Pier & Exposition AuthorityIllinois Supreme Court · 1996
- Yosh Sakamoto v. Duty Free Shoppers, Ltd.Court of Appeals for the Ninth Circuit · 1985
- Starlight Sugar, Inc. v. SotoCourt of Appeals for the First Circuit · 2001
- Jds Realty Corporation, Formerly Known as West Indies Corporation v. Government of the Virgin Islands and Leroy A. Quinn, Director of Internal RevenueCourt of Appeals for the Third Circuit · 1987
16 more not listed; retrieve them via the Exa API.