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BALLESTER v. DESCARTES

No. 4459.

181 F.2d 823 (1950)

BALLESTER v. DESCARTES, Treasurer of Puerto Rico, et al.

United States Court of Appeals First Circuit.

April 18, 1950.

Attorney(s) appearing for the Case

Charles B. Rugg, Boston, Mass. (J. J. Ortiz Alibran, Rafael O. Fernandez, Guilermo Silva, all three of San Juan, P. R., and Ropes, Gray, Best, Coolidge & Rugg, Boston, Mass., with him on brief), for appellant.

I. Henry Kutz, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack and Helen Goodner, Special Assistants to the Attorney General, Mastin G. White, Solicitor, Department of the Interior, Irwin W. Silverman, Chief Counsel, Division of Territories and Island Possessions, Department of the Interior, and Shirley Ecker Boskey, Attorney, Department of the Interior, Washington, D. C., with him on brief), for appellees.

Before MAGRUDER, Chief Judge, and MARIS and WOODBURY, Circuit Judges.

MAGRUDER, Chief Judge.

We are concerned here with the individual taxability of a partner in a Puerto Rican commercial partnership upon his fixed share of partnership profits determined for the calendar years 1941 and 1942, which profits were placed by decision of the partners in special firm accounts and neither distributed to the partners nor credited to their respective personal accounts. The Supreme Court of Puerto Rico has upheld the tax, under its interpretation...

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