FREEMAN v. RAMON NOGUERA

No. 5864.

299 F.2d 767 (1962)

Edna D. FREEMAN, Plaintiff, Appellant, v. Jose RAMON NOGUERA, Secretary of the Treasury of Puerto Rico, Defendant, Appellee.

United States Court of Appeals First Circuit.

March 5, 1962.


Attorney(s) appearing for the Case

Enrique Cordova Diaz, San Juan, P. R., with whom Walter L. Newsom, Jr., and Brown, Newsom & Cordova, San Juan, P. R., were on brief, for appellant.

Juan A. Faria, Asst. Solicitor Gen., San Juan, P. R., with whom J. B. Fernandez-Badillo, Solicitor Gen., San Juan, P. R., was on brief, for appellee.

Before WOODBURY, Chief Judge, and ALDRICH and SMITH, Circuit Judges.


ALDRICH, Circuit Judge.

This was an appeal from a decision of the Supreme Court of Puerto Rico upholding a transfer tax on death, including a penalty for failure to file a notification of death with appellee Secretary of the Treasury. Appellant is the widow and sole heir of the decedent. She and decedent resided at all times in the state of Michigan, where the shares of stock whose transfer is sought to be taxed were physically...

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