CAFETEROS DE PUERTO RICO v. SECRETARY OF TREASURY

No. 5897.

305 F.2d 554 (1962)

CAFETEROS DE PUERTO RICO, Plaintiff, Appellant, v. SECRETARY OF THE TREASURY OF PUERTO RICO, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided July 10, 1962.


Attorney(s) appearing for the Case

Hector Gonzalez Blanes, San Juan, P. R., for appellant.

Juan A. Faria, Asst. Sol. Gen., with whom J. B. Fernandez-Badillo, Sol. Gen., was on brief, for appellee.

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


GANEY, Circuit Judge.

Appellant is a cooperative association of coffee growers in Puerto Rico. Among other functions, it received the coffee as a depository thereof from the member growers and sold it in the market for their account and returned the proceeds, less expenses and taxes, to them. Under an agreement with the Treasurer of the Commonwealth of Puerto Rico, appellant acted as a withholding agent in the collection of a special tax on each pound of raw coffee...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases