Legal Opinion
United Parcel Service, Inc. v. Flores-Galarza
Court of Appeals for the First Circuit
Decided September 16, 2004No. 03-1990PublishedCited by 2 opinions
1Opinion of the Court
HOWARD, Circuit Judge.
In an earlier chapter of this ongoing litigation, United Parcel Service, Inc. and United Parcel Service, Co. (collectively “UPS”) sued to enjoin a statutory scheme prohibiting an air carrier’s delivery of packages in Puerto Rico unless the carrier either demonstrated that the recipient had paid an excise tax or prepaid the tax on the recipient’s behalf. The district court granted the injunction, concluding that the scheme was preempted by federal law. United Parcel Service, Inc. v. Flores-Galarza, 210 F.Supp.2d 33 (D.P.R.2002). Puerto Rico’s Treasury Secretary appealed…
2Cases cited7 opinions
- Mangual v. Rotger-SabatCourt of Appeals for the First Circuit · 2003
- Marcus v. Kansas, Department of RevenueCourt of Appeals for the Tenth Circuit · 1999
- Bull HN Information Systems, Inc. v. HutsonCourt of Appeals for the First Circuit · 2000
- Conservation Law v. U.S. Dept of CommerCourt of Appeals for the First Circuit · 2004
- United Parcel Service, Inc. v. Flores-GalarzaCourt of Appeals for the First Circuit · 2003
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3Cited by2 opinions
- NEW HAMPSHIRE MOTOR TRANSPORT ASS'N v. RoweDistrict Court, D. Maine · 2005
- SAN GERÓNIMO CARIBE PROJECT, INC. v. VilaDistrict Court, D. Puerto Rico · 2009