1. Home
  2. Browse Decisions
  3. U.S.
  4. 311 U.S.
  5. 311 U.S. 20 (1940)
 

WEST INDIA OIL CO. v. DOMENECH

No. 26.

311 U.S. 20 (1940)

WEST INDIA OIL CO. (PUERTO RICO) v. DOMENECH, TREASURER OF PUERTO RICO.

Supreme Court of United States.

Decided November 12, 1940.

Attorney(s) appearing for the Case

Mr. James R. Beverley for petitioner.

Mr. William Cattron Rigby, with whom Messrs. George A. Malcolm, Attorney General of Puerto Rico, and Nathan R. Margold were on the brief, for respondent.

MR. JUSTICE STONE delivered the opinion of the Court.

The question is whether a Puerto Rico sales tax imposed by §§ 16 (a), 62 of the Internal Revenue Act of Puerto Rico, (as amended by Act No. 17 of June 3, 1927, Laws of 1927, Special Session, pp. 458-486), is invalid because as applied it infringes Congressional regulations of foreign and domestic commerce effected by the tariff laws and customs regulations of...

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