Standard Oil Co. v. Tax Court of Puerto Rico

Full title: STANDARD OIL COMPANY (NEW JERSEY), Petitioner, Appellant, v. TAX COURT OF…

Court: Circuit Court of Appeals, First Circuit

Date published: Mar 6, 1946

154 F.2d 293 (1st Cir. 1946)

Opinion

No. 4092.

March 6, 1946.

Appeal from the Supreme Court of Puerto Rico.

James R. Beverley, R. Castro Fernandez, and Jose Lopez Baralt, all of San Juan, P.R., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and I. Henry Kutz, Sp. Assts. to Atty. Gen. (Fowler Harper and Warner Gardner, Sols., Department of the Interior, and Irwin W. Silverman, Chief Counsel, Division of Territories and Island Possessions, Department of the Interior, all of Washington, D.C., of counsel), for appellees.

Before ALBERT LEE STEPHENS, MAHONEY, and WOODBURY, JJ.

PER CURIAM.

The judgment of the Supreme Court of Puerto Rico is affirmed on the authority of the opinion rendered by this court on this day in South Porto Rico Sugar Company (of New Jersey) v. Rafael Buscaglia, Treasurer of Puerto Rico, et al., 154 F.2d 96.