SUCCESSORS OF JOSE GONZALEZ & CO. v. BUSCAGLIA

No. 4041.

154 F.2d 754 (1946)

SUCCESSORS OF JOSE GONZALEZ & CO., S. EN C., v. BUSCAGLIA, Treasurer of Puerto Rico.

Circuit Court of Appeals, First Circuit.

March 29, 1946.


Attorney(s) appearing for the Case

L. E. Dubon, of San Juan, Puerto Rico (Diego Guerrero-Noble, Dubon & Ochoteco, Otero-Suro & Otero-Suro, Felix Ochoteco, Jr., Jose Otero Suro, and Rodrigo Otero Suro, all of San Juan, Puerto Rico, of counsel), for appellant.

I. Henry Kutz, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., and Fowler Harper and Warner Gardner, Sols., Department of the Interior, and Irwin W. Silverman, Chief Counsel, Division of Territories and Island Possessions, Department of the Interior, all of Washington, D. C., of counsel), for appellee.

Before MAHONEY, and WOODBURY, Circuit Judges, and PETERS, District Judge.


MAHONEY, Circuit Judge.

This is an appeal from the Supreme Court of Puerto Rico which affirmed the judgment of the District Court of San Juan dismissing the taxpayer's action for a refund of income taxes.

After the taxpayer filed its income tax returns for the years 1925, 1926, 1927 and 1928, the Department of Finance assessed a deficiency for each of those years. The taxpayer appealed to the Board of Review and Equalization,1...

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