Holcomb v. Fajardo Sugar Co.

JOHNSON, Circuit Judge.

This is an appeal from the) District Court of the United States for the District of Porto Rico. The ease has been here before, and this court, in an opinion announced November 23, 1926, reversed the judgment of the District Court of Porto Rico, dismissing the plaintiff’s bill because the jurisdictional amount of $3,000 was not involved, and dealt very fully with the relation of the auditor of Porto Rico to its government.

The appellee, hereinafter caller the Sugar Company, filed with the treasury of Porto Rico its income tax return for the year ending July 31, 1920, in…