PAUL SMITH CONST. CO. v. BUSCAGLIA

No. 3876.

140 F.2d 900 (1944)

PAUL SMITH CONST. CO. v. BUSCAGLIA, Treasurer of Puerto Rico.

Circuit Court of Appeals, First Circuit.

February 11, 1944.


Attorney(s) appearing for the Case

E. T. Fiddler, of San Juan, Puerto Rico, for appellant.

I. Henry Kutz, Sp. Asst. to Atty Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., for appellee.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


PER CURIAM.

The complaint in this case was filed on June 29, 1942, in the District Court of the United States for Puerto Rico under the Declaratory Judgment Act, 48 Stat. 955, 28 U.S.C.A. § 400.

Section 28 of Act No. 74, approved August 6, 1925, as amended by Act No. 23, approved November 21, 1941, Laws, P.R. (1941, Special Session), p. 80, reads as follows:

"There shall be levied, collected, and paid for each taxable year on the net income of...

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