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PARKER v. AGOSTO-ALICEA

No. 88-1627.

878 F.2d 557 (1989)

Eugene PARKER, et al., Plaintiffs, Appellants, v. Honorable Juan AGOSTO-ALICEA, et al., etc., Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided July 7, 1989.

Attorney(s) appearing for the Case

William C. Watt with whom Robert G. Mullendore and Mullendore & Tawney, Missoula, Mont., were on brief, for plaintiffs, appellants.

Reina Colon De Rodriguez, San Juan, P.R., with whom Hon. Rafael Ortiz Carrion, Sol. Gen., and Norma Cotti Cruz, Deputy Sol. Gen., Ponce, P.R., were on brief, for defendants, appellees.

Before BOWNES and TORRUELLA, Circuit Judges, and RE, Judge.

BOWNES, Circuit Judge.

The root issue in this case is whether the United States District Court for the Commonwealth of Puerto Rico had jurisdiction to entertain this taxpayers' suit against the Secretary of the Treasury of the Commonwealth of Puerto Rico. Plaintiffs-Appellants are civilian employees of the United States living in Puerto Rico. They sued the Secretary, Juan Agosto Alicea, alleging that the Commonwealth has illegally levied an income tax on their cost...

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