1. Home
  2. Browse Decisions
  3. F.2d
  4. 299 F.2d
  5. 299 F.2d 572 (1962)
 

LIBBY, McNEILL & LIBBY, WEST INDIES CO. v. SECRETARY OF THE TREASURY OF PUERTO RICO

No. 5868.

299 F.2d 572 (1962)

LIBBY, McNEILL & LIBBY, WEST INDIES CO., Petitioner, Appellant, v. SECRETARY OF THE TREASURY OF PUERTO RICO, Respondent, Appellee.

United States Court of Appeals First Circuit.

February 20, 1962.

Attorney(s) appearing for the Case

James R. Beverley, San Juan, P. R., with whom R. Castro Fernandez, R. Rodriguez Lebron and Carmen B. Hernandez, San Juan, P. R., were on brief, for appellant.

Arturo Estrella, Asst. Solicitor Gen., San Juan, P. R., with whom J. B. Fernandez-Badillo, Solicitor Gen., and Genoveva R. DeCarrera, Asst. Solicitor Gen., San Juan, P. R., were on brief, for appellee.

Before MAGRUDER, ALDRICH and SMITH, Circuit Judges.

PER CURIAM.

We do not reach the question of the interpretation and application of the tax regulations relied upon by appellee, for we agree that appellant has failed, as a matter of proof, to show that the taxing statute, entirely apart from these regulations, was applied to it with the alleged unconstitutional effect. Cf. United States v. Raines, 1960, 362 U.S. 17, 80 S.Ct. 519, 4 L.Ed.2d 524.

Judgment will be entered affirming...

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