SMALLWOOD v. GALLARDO

Nos. 211, 212, 213, 214, 215, 216.

275 U.S. 56 (1927)

SMALLWOOD ET AL. v. GALLARDO, TREASURER OF PORTO RICO. ORDONEZ ET AL. v. SAME. INSULAR MOTOR CORPORATION v. SAME. VALDES ET AL. v. SAME. FINLAY, WAYMOUTH & LEE, INC. v. SAME. PORTILLA ET AL. v. SAME.

Supreme Court of United States.

Decided October 24, 1927.


Attorney(s) appearing for the Case

Mr. Francis G. Caffey for petitioners in Nos. 211, 212 and 213.

Mr. Carroll G. Walter for petitioners in Nos. 214, 215 and 216.

Mr. William Cattron Rigby, with whom Mr. George C. Butte, Attorney General of Porto Rico, was on the brief, for respondent.


MR. JUSTICE HOLMES delivered the opinion of the Court.

These are suits brought in the District Court of the United States for Porto Rico to restrain the collection of taxes imposed by the laws of Porto Rico. On January 7, 1927, the Circuit Court of Appeals affirmed decrees of the District Court dismissing the bills. On March 4, 1927, by c. 503, § 7, of the Act of that year, Congress provided that § 48 of the Act...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases