Legal Opinion
Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez
Court of Appeals for the First Circuit
Decided August 24, 2016No. 16-1370PPublishedCited by 17 opinions
1Opinion of the Court
LYNCH, Circuit Judge.
Wal-Mart Puerto Rico, Inc. (“Wal-Mart PR”) brought this suit against the Puerto Rico Secretary of the Treasury to challenge the lawfulness of Puerto Rico’s corporate alternative minimum tax (“AMT”), as amended in May 2015. The district court held that it had jurisdiction over the suit and enjoined the enforcement of the AMT after concluding that the AMT violates the dormant Commerce Clause; the Federal Relations Act, 48 U.S.C. § 741a; and the Equal Protection Clause. Wal-Mart P.R., Inc. v. Zaragoza-Gómez, No. 3:15-CV-03018,174 F.Supp.3d 585, 652-53, 2016 WL 1183091, at *51…
2Cases cited56 opinions
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Hughes v. OklahomaSupreme Court of the United States · 1979
- Maine v. TaylorSupreme Court of the United States · 1986
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3Cited by17 opinions
- Federal Insurance Co v. HPSC, Inc.Court of Appeals for the First Circuit · 2007
- Insurance Brokers West, Inc. v. Liquid Outcome, LLCDistrict Court, D. Rhode Island · 2017
- LM Waste Service Corp. v. Municipio De Juana Diaz (In re LM Waste Service Corp.)United States Bankruptcy Court, D. Puerto Rico · 2016
- Marasco & Nesselbush, LLP v. CollinsDistrict Court, D. Rhode Island · 2018
- Andersen v. Vagaro IncDistrict Court, D. Rhode Island · 2022
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