Buscaglia v. Tax Court of Puerto Rico

Mr. Justice Todd, Jr.,

delivered the opinion of the Court.

On August 30,1944, the Treasurer of Puerto Rico notified the Community of the Heirs of Mateo Fajardo Cardona income tax deficiencies for the years 1938, 1939, 1940, and 1941 amounting to $57,245.31, pursuant to § 2(a) (3) of Act No. 74 of 1925 1 and the same as amended by Act No. 31 of April 12, 1941.2

Feeling aggrieved by the Treasurer’s notice, and after complying with the necessary legal requirements, the taxpayer filed a complaint in the Tax Court. After a hearing the court reached the conclusion that since Community of *95the Heirs of…