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PORTO RICO TELEPHONE COMPANY v. DESCARTES

No. 5302.

255 F.2d 169 (1958)

PORTO RICO TELEPHONE COMPANY, Plaintiff, Appellant, v. Sol Luis DESCARTES, Secretary of the Treasury of Puerto Rico, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided May 7, 1958.

Attorney(s) appearing for the Case

George Jackson Eder, New York City, with whom Gonzalo Sifre and Sifre & Ruiz-Suria, San Juan, P. R., were on the brief, for appellant.

Carlos G. Latimer, Asst. Atty. Gen., with whom J. B. Fernandez Badillo, Atty. Gen., Commonwealth of Puerto Rico, and Arturo Estrella, Asst. Atty. Gen., were on the brief, for appellee.

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

MAGRUDER, Chief Judge.

The main issue on this appeal involves the question whether the Commonwealth of Puerto Rico had jurisdiction to impose an income tax with respect to certain interest payments, or whether, lacking such jurisdiction, the attempt of Puerto Rico to impose such a tax may be deemed to be a denial of the due process of law guaranteed by the Constitution of the United States. There is also a question involving the taxability by Puerto Rico of certain...

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