YABUCOA SUGAR CO. v. SANCHO

No. 3286.

95 F.2d 481 (1938)

YABUCOA SUGAR CO. v. SANCHO.

Circuit Court of Appeals, First Circuit.

March 18, 1938.


Attorney(s) appearing for the Case

Mariano Acosta Velarde, of San Juan, Puerto Rico, for appellant.

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

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


WILSON, Circuit Judge.

This is an action against the treasurer of Puerto Rico to recover income and excess profits taxes paid under protest. At the time the action was brought in 1926, one Juan G. Gallardo was treasurer. The name of the present treasurer, Rafael Sancho Bonet, has since been substituted as defendant. The amounts claimed were for taxes assessed and paid for the years 1918 and 1920.

The original complaint was filed February 18, 1926. On March...

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