PORTO RICO TAX APPEALS

Attorney(s) appearing for the Case

Francis G. Caffey, of New York City (George W. Study, of New York City, and Cay. Coll y Cuchi and Gustavo Cruzado Silva, both of San Juan, Porto Rico, on the brief), for appellants Insular Motor Corporation and others.

Carroll G. Walter, of New York City (Vicente Zayas Pizarro, of Ponce, Porto Rico, on the brief), for appellants Forteza and others.

Carroll G. Walter, of New York City (J. Henri Brown, of San Juan, Porto Rico, on the brief), for appellants Valdez and others.

Nelson Gammans, of New York City (Benicio Sanchez Castano, of San Juan, Porto Rico, on the brief), for complainant appellants.

Russell H. Brennan, of Washington, D. C., and J. A. Lopez Acosta, Asst. Atty. Gen. (George C. Butte, Atty. Gen., on the brief), for appellee.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.