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PORTO RICO FERTILIZER CO. v. SANCHO

Nos. 3274, 3285.

98 F.2d 398 (1938)

PORTO RICO FERTILIZER CO. v. SANCHO. YABUCOA SUGAR CO. v. SAME.

Circuit Court of Appeals, First Circuit.

July 13, 1938.

Attorney(s) appearing for the Case

Henri Brown and Brown, Gonzalez & Newsom, all of San Juan, P. R., for appellant Porto Rico Fertilizer Co.

Mariano Acosta Velarde, of San Juan, P. R., for appellant Yabucoa Sugar Co.

Col. William C. Rigby, of Washington, D. C. (B. Fernandez Garcia, Atty. Gen. of P. R., and Nathan R. Margold, Sol. for Department of Interior, of Washington, D. C., on the brief), for appellee.

E. T. Fiddler, H. S. McConnell, and Fiddler, Cordova & McConnell, all of San Juan, P. R., amici curiæ.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

These are two appeals from judgments of the Supreme Court of Puerto Rico involving similar questions of law under the Insular Income Tax Act approved August 6, 1925, No. 74. The facts are to be gathered from the complaints to which demurrers were filed, on the ground that they did not state a cause of action.

By the statute the taxpayer was required to file a return (sections 37(a), 39(a)(b), and 27(a) and to pay the tax (section 53...

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