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STAGG, MATHER & HOUGH, v. DESCARTES

No. 5131.

244 F.2d 578 (1957)

STAGG, MATHER & HOUGH, Plaintiff, Appellant, v. Sol Luis DESCARTES, Secretary of the Treasury of Puerto Rico, Defendant, Appellee.

United States Court of Appeals First Circuit.

May 17, 1957.

Attorney(s) appearing for the Case

Walter L. Newsom, Jr., San Juan, P. R., Brown, Newson & Cordova, San Juan, P. R., on the brief, for appellant.

Manuel J. Medina Aymat, Asst. Atty. Gen. of Puerto Rico, J. B. Fernandez Badillo, Atty. Gen. of Puerto Rico, on the brief, for appellee.

Before MARIS, WOODBURY and KALODNER, Circuit Judges.

WOODBURY, Circuit Judge.

This appeal from a judgment, obviously a "final decision," of the Supreme Court of Puerto Rico is properly before this court under Title 28 U.S.C. § 1293, for not only is a substantial federal constitutional question involved, but also the value of the insular taxes in controversy far exceeds $5,000, exclusive of interest and costs.

The plaintiff-appellant, Stagg, Mather & Hough, is a common law partnership of professional...

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