IGLESIAS COSTAS v. SECRETARY OF FINANCE

No. 4875.

220 F.2d 651 (1955)

Artemio IGLESIAS COSTAS et al., Plaintiffs-Appellants, v. SECRETARY OF FINANCE OF PUERTO RICO, Defendant-Appellee.

United States Court of Appeals, First Circuit.

March 30, 1955.


Attorney(s) appearing for the Case

G. Ortiz del Rivero, San Juan, Puerto Rico, with whom J. J. Ortiz Alibran, San Juan, Puerto Rico, was on brief, for appellants.

José A. García-Malpica, Asst. Atty. Gen., with whom José Trías Monge, Atty. Gen., was on brief, for appellee.

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


MAGRUDER, Chief Judge.

This is an appeal from a judgment of the Supreme Court of Puerto Rico sustaining the Secretary of Finance in his assessment of deficiencies against appellants in respect of their income taxes due to the Commonwealth Government.

Appellants are three separate growers of sugarcane in Puerto Rico. Over the period 1944 through 1948 each of them made various applications to the U. S. Secretary of Agriculture for conditional sugar subsidy payments...

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