Legal Opinion
Sancho v. National City Bank of New York
Court of Appeals for the First Circuit
Decided June 28, 1940No. 3538PublishedCited by 8 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
The Butler Act of March 4, 1927 (44 Stat. 1421, 48 U.S.C.A. § 872) amended Section 48 of the Organic Act of Puerto Rico by adding the following:
“That no suit for the purpose of restraining the assessment or collection of any tax imposed by the laws of Puerto ■ Rico shall be maintained in the District Court of the United States for Puerto Rico.”
This provision was inserted in the bill by amendment on the floor offered by Senator Bingham, who thus explained its purpose (68 Cong.Rec., p. 5025):
“I will state that the change in the existing law is this: The Organic Act of…
2Cases cited6 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Bonet v. Yabucoa Sugar Co.Supreme Court of the United States · 1939
- Concentrate Mfg. Corporation v. HigginsCourt of Appeals for the Second Circuit · 1937
- Porto Rico Fertilizer Co. v. SanchoCourt of Appeals for the First Circuit · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sea-Land Services, Inc. v. Municipality of San JuanDistrict Court, D. Puerto Rico · 1980
- Wal-Mart Puerto Rico, Inc. v. Zaragoza-GomezCourt of Appeals for the First Circuit · 2016
- United States Brewers Association, Inc. v. Julio Cesar Perez, Etc.Court of Appeals for the First Circuit · 1979
- Paul Smith Const. Co. v. BuscagliaCourt of Appeals for the First Circuit · 1944
- UNITED STATES BREWERS ASS'N v. Cesar PerezDistrict Court, D. Puerto Rico · 1978
3 more not listed; retrieve them via the Exa API.