Descartes v. Tax Court of Puerto Rico

Mr. Justice Saldaña

delivered the opinion of the Court.

The question for decision is, in brief, the following: if an estate (sucesión) pays the total amount of inheritance tax levied on the members thereof by virtue of Act No. 99 of August 29, 1925 (13 L.P.R.A. § 881 et seq.), with rents accruing from the inheritance estate during the period of administration or settlement of said property, is the estate entitled to deduct such amount from its gross income in the corresponding taxable year? The judgment rendered by the trial court was in the affirmative. It based its decision on the fact that…