EVERLASTING DEVELOPMENT CORP v. SOL LUIS DESCARTES

No. 4572.

192 F.2d 1 (1951)

EVERLASTING DEVELOPMENT CORP. et al. v. SOL LUIS DESCARTES et al.

United States Court of Appeals First Circuit.

Rehearing Denied November 30, 1951.


Attorney(s) appearing for the Case

William G. Grant, Atlanta, Ga., and Walter L. Newsom, Jr., San Juan, P. R. (Robert M. Hollings, Charleston, S. C., and Francisco Ponsa-Feliu, San Juan, P. R., on the brief), for appellants.

Abe Fortas, Sp. Asst. Atty. Gen. of Puerto Rico (Victor Gutierrez Franqui, Atty. Gen. of Puerto Rico, and Jose Trias-Monge, Sp. Asst. Atty. Gen. of Puerto Rico, and Arnold, Fortas & Porter, Washington, D. C., on the brief), for appellees.

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


MAGRUDER, Chief Judge.

This is an appeal from a judgment of the United States District Court for the District of Puerto Rico dismissing a complaint asking for a declaratory judgment that the plaintiffs are entitled to tax exemption under a Puerto Rican statute. The district court dismissed the complaint under the view that the suit was in substance one to restrain the assessment and collection of insular taxes, and that such suit could not be entertained in the federal...

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