Descartes v. Tax Court of Puerto Rico

Mr. Justice Negrón Fernández, with whom Mr. Justice Marrero and Mr'. Justice Pérez Pimentel join,

concurring.

The question for decision in this appeal is precisely the one which we left pending consideration in the case of Blanco v. Tax Court, 72 P.R.R. 799,1 809: Whether - an estate, as such, is entitled to deduct from the income accrued during the period of administration and settlement of the estate left at the time of the ancestor’s death, the payment of the inheritance tax imposed on the heirs.

The fact having been established in this case that the inheritance tax was paid by the Estate of…