Legal Opinion
South Porto Rico Sugar Co. v. Buscaglia
Court of Appeals for the First Circuit
Decided March 6, 1946No. 4091PublishedCited by 34 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This case comes before us on appeal from the Supreme Court of Puerto Rico which reversed a decision of the Tax Court of Puerto Rico in favor of the appellant. It is submitted on an agreed statement of facts which will be briefly summarized.
The appellant, South Porto Rico Sugar Company, hereinafter referred to as the Sugar Company, is a corporation organized under the laws of the State of New Jersey and not registered in nor doing business in Puerto Rico. It filed its income tax return for the fiscal year beginning October 1, 1941, showing a gross income of $1,424,000…
2Cases cited15 opinions
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Knowlton v. MooreSupreme Court of the United States · 1900
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Poe v. SeabornSupreme Court of the United States · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- District of Columbia v. CarterSupreme Court of the United States · 1973
- People of Guam v. Benny Toves GuerreroCourt of Appeals for the Ninth Circuit · 2002
- Chabrán Gómez v. Bull Insular Line, Inc.Supreme Court of Puerto Rico · 1948
- Alaska Steamship Co. v. Mullaney, Commission of TaxationCourt of Appeals for the Ninth Circuit · 1950
- Pueblo v. Guerrido LópezSupreme Court of Puerto Rico · 2010
29 more not listed; retrieve them via the Exa API.