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PLEASURES OF SAN PATRICIO, INC. v. MÉNDEZ-TORRES

No. 08-2388.

596 F.3d 1 (2010)

PLEASURES OF SAN PATRICIO, INC., Plaintiff, Appellant, Iván R. Rocafort, Plaintiff, v. Juan C. MÉNDEZ-TORRES; Departamento De Hacienda De Puerto Rico, Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided February 22, 2010.

Attorney(s) appearing for the Case

Frank E. Guerra-Pujol, for appellant.

Susana I. Peñagarícano-Brown, Assistant Solicitor General, Department of Justice, Commonwealth of Puerto Rico, with whom Irene S. Soroeta-Kodesh, Solicitor General, Leticia Casalduc-Rabell, Deputy Solicitor General, and Zaira Z. Girón-Anadón, Deputy Solicitor General, were on brief for appellees.

Before TORRUELLA, BALDOCK, and HOWARD, Circuit Judges.

BALDOCK, Circuit Judge.

Plaintiff Iván Rocafort is the president and primary shareholder of Plaintiff-Appellant Pleasures of San Patricio, Inc. (PSP), a tobacco and wine shop in Puerto Rico.1 PSP regularly imports and sells little cigars made in the mainland United States and is the exclusive distributor of Cheyenne Little Cigars in Puerto Rico. The United States Department of the Treasury has classified little cigars as a different...

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