Legal Opinion
Buscaglia v. Bowie
Court of Appeals for the First Circuit
Decided December 17, 1943No. 3905PublishedCited by 9 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The plaintiffs, citizens and residents of the United States, trustees of an express trust known as Eastern Sugar Associates, brought this action to recover from the Treasurer of Puerto Rico the sum of $21,-680.24 paid under protest as taxes, penalties *295and interest on molasses produced and stored in Puerto Rico and skipped to the United States pursuant to contracts of sale. Jurisdiction is based on the fact that each of the plaintiffs is a citizen of a state in the United States and none of them is domiciled in Puerto Rico. 52 Stat. 118, 48 U.S.C.A. § 863.
The taxes were…
2Cases cited6 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Porto Rico Railway, Light & Power Co. v. MorSupreme Court of the United States · 1920
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- West India Oil Co. (PR) v. DomenechSupreme Court of the United States · 1940
- San Juan Trading Co. v. SanchoCourt of Appeals for the First Circuit · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. Deloid Pritchett, Jr.Court of Appeals for the D.C. Circuit · 1972
- Commonwealth v. Rosenbloom Finance Corp.Supreme Court of Pennsylvania · 1974
- NH Lottery Commission v. RosenCourt of Appeals for the First Circuit · 2021
- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
- In Re CRS Steam, Inc.United States Bankruptcy Court, D. Massachusetts · 1998
4 more not listed; retrieve them via the Exa API.