South Porto Rico Sugar Co. v. Descartes

*55Opinion of the Court delivered by

Mr. Justice Belaval as to the pension question and opinion of Mr. Justice Bela-, val, in which Mr. Justice Marrero concurs, as to the interest question.

Only two issues are involved in the present appeal. The first was established as follows: “As to the item of $3,630.77, interest paid during the tax year 1946 to the civil partnership Russell & Co. Suers., and claimed in paragraph 26(d) of the complaint, the parties stipulate the following facts: (a) that the interest was credited in the books (of the taxpayer) to said partnership during said taxable year; (&)…