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SERRALLES v. GALLARDO

Nos. 1866, 1867, 1872, 1873.

9 F.2d 334 (1925)

SERRALLES v. GALLARDO (four cases).

Circuit Court of Appeals, First Circuit.

December 7, 1925.

Attorney(s) appearing for the Case

Howard L. Kern, of New York City (Armstrong, Keith & Kern, of New York City, on the brief), for appellants.

Maj. Russell H. Brennan, of Washington, D. C., for appellee.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.

ANDERSON, Circuit Judge.

These four appeals from the Supreme Court of Porto Rico raise questions as to the taxation of partners' income, derived from their partnership, under the Porto Rican Income Tax Act. Laws 1919, No. 80.

The plaintiffs are all members of the civil partnership, Sucesion J. Serralles. The fiscal year of this partnership began on May 1, and ended April 30. The taxes in question were by the treasurer levied for the year 1918, on incomes which...

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