1. Home
  2. Browse Decisions
  3. F.3d
  4. 318 F.3d
  5. 318 F.3d 323 (2003)
 

UNITED PARCEL SERVICE, INC. v. FLORES-GALARZA

Nos. 02-1621, 02-1792.

318 F.3d 323 (2003)

UNITED PARCEL SERVICE, INC., and United Parcel Service Co., Plaintiffs, Appellees/Cross Appellants, v. Honorable Juan Antonio FLORES-GALARZA, Secretary of the Department of the Treasury of the Commonwealth of Puerto Rico, in his official capacity, Defendant, Appellant/Cross Appellee.

United States Court of Appeals, First Circuit.

Decided February 4, 2003.

Attorney(s) appearing for the Case

Luis Sanchez Betances, with whom Gerardo De Jesus Annoni and Sanchez-Betances & Sifre, P.S.C. were on brief, for appellants.

Paul T. Friedman, with whom Ruth N. Borenstein, Morrison & Foerster, LLP, Pedro J. Manzano and Fiddler Gonzalez & Rodriguez, LLP, were on brief, for appellees.

Before BOUDIN, Chief Judge, TORRUELLA and HOWARD, Circuit Judges.

HOWARD, Circuit Judge.

The Commonwealth of Puerto Rico has enacted a statutory regime that prohibits an interstate air carrier from delivering any package unless the carrier first provides proof that the package's addressee has paid the appropriate excise tax, or the carrier prepays the amount of the tax on the addressee's behalf. Plaintiffs United Parcel Service, Inc., and United Parcel Service, Co., (collectively "UPS") persuaded the district court to enjoin the...

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