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RULLAN v. BUSCAGLIA

No. 4310.

168 F.2d 401 (1948)

RULLAN v. BUSCAGLIA, Treasurer of Puerto Rico, et al.

Circuit Court of Appeals, First Circuit.

June 14, 1948.

Attorney(s) appearing for the Case

Francis A. Mahony, of New York City (J. J. Ortiz Alibran, of San Juan, Puerto Rico, and Fred W. Llewellyn and Leon, Weill & Mahony, all of Washington, D. C., 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. Asst. to Atty. Gen., and Mastin G. White, Sol., Department of the Interior, and Irwin W. Silverman, Chief Counsel, Division of Territories and Island Possessions, Department of the Interior, both of Washington, D. C., on the brief), for appellees.

Before DOBIE, MAHONEY, and WOODBURY, Circuit Judges.

DOBIE, Circuit Judge.

This is an appeal from a decision of the Supreme Court of Puerto Rico which, reversing a decision of the Tax Court of Puerto Rico, denied to appellant a specified deduction from his income tax for the year 1942. The essential facts of the case are not in dispute.

Jose, Salvador and Antonio Rullan, brothers, were the principal stockholders of Sucs. de A. Mayol & Co., Inc. On June 19, 1940, Jose and Salvador each sold to Antonio 400...

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