BARCELO & CIA v. BUSCAGLIA

No. 4289.

169 F.2d 82 (1948)

BARCELO & CIA, S. en C., v. BUSCAGLIA, Treasurer.

Circuit Court of Appeals, First Circuit.

June 29, 1948.


Attorney(s) appearing for the Case

L. E. Dubon, of San Juan, Puerto Rico (Felix Ochoteco, Jr., and Otero Suro & Otero Suro, all of San Juan, Puerto Rico, on the brief), for appellant.

I. Henry Kutz, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key and Lee A. Jackson, Sp. Assts. to Atty. Gen., and Mastin G. White, Sol., Department of the Interior, Irwin W. Silverman, Chief Counsel, Division of Territories and Island Possessions, Department of the Interior, both of Washington, D. C., on the brief), for appellee.

Before DOBIE, (by special assignment), MAHONEY, and WOODBURY, Circuit Judges.


MAHONEY, Circuit Judge.

This case is here on appeal from a judment of the Supreme Court of Puerto Rico. The taxpayer, appellant, a mercantile partnership domiciled at Arecibo, Puerto Rico, brought an action against the Treasurer of Puerto Rico in the Insular District Court of San Juan, for refund of alcoholic beverage taxes levied under the Beverage Act of Puerto Rico (Act No. 1 of March 12, 1934, reenacted by Act No. 1 of June 29, 1935).1

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