CARRIER CORP. v. PEREZ

No. 81-1485.

677 F.2d 162 (1982)

CARRIER CORPORATION, Plaintiff, Appellant, v. Hon. Julio Cesar PEREZ, Etc., Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided May 3, 1982.


Attorney(s) appearing for the Case

Jay A. Garcia Gregory, San Juan, P. R., with whom Fiddler, Gonzalez & Rodriguez, San Juan, P. R., was on brief, for plaintiff, appellant.

Lorraine Riefkohl de Lopez, Asst. Sol. Gen. Dept. of Justice, San Juan, P. R., with whom Hector A. Colon Cruz, Sol. Gen., San Juan, P. R., was on brief, for defendant, appellee.

Before GIBSON, BOWNES and BREYER, Circuit Judges.


BREYER, Circuit Judge.

The appellant, Carrier Corporation ("Carrier") brought a suit in the federal district court for Puerto Rico seeking a declaration that a Puerto Rico tax on the electrical products that Carrier ships there is unlawful. Carrier's complaint alleges that the tax is more onerous as applied to goods sent from the continental United States to Puerto Rico than is a similar tax applied to goods made in Puerto Rico itself.1

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