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WAL-MART PUERTO RICO, INC. v. ZARAGOZA-GOMEZ

Nos. 16-1370 16-1406.

834 F.3d 110 (2016)

WAL-MART PUERTO RICO, INC., Plaintiff, Appellee, v. Juan C. ZARAGOZA-GOMEZ, in his official capacity as Secretary of the Treasury of the Commonwealth of Puerto Rico, Defendant, Appellant.

United States Court of Appeals, First Circuit.

August 24, 2016.

Attorney(s) appearing for the Case

Margarita L. Mercado-Echegaray , Solicitor General, Department of Justice, Commonwealth of Puerto Rico, and Susan Seabrook , Washington, DC, with whom H. Marc Tepper , Philadelphia, PA, Buchanan Ingersoll & Rooney PC, and Susana Peñagaricano-Brown , Assistant Solicitor General, Department of Justice, Commonwealth of Puerto Rico, were on brief, for appellant.

Joseph S. Grinstein , with whom Neal S. Manne , Houston, TX, Shawn Rabin , Steven M. Shepard , New York, NY, Susman Godfrey LLP, Juan A. Marqués-Díaz , Francisco G. Bruno , Alejandro J. Cepeda-Diaz , and McConnell Valdés LLC Hato Rey, PR, were on brief, for appellee.

Before Lynch, Thompson, and Kayatta, Circuit Judges.

Wal-Mart Puerto Rico, Inc. ("Wal-Mart PR") brought this suit against the Puerto Rico Secretary of the Treasury to challenge the lawfulness of Puerto Rico's corporate alternative minimum tax ("AMT"), as amended in May 2015. The district court held that it had jurisdiction over the suit and enjoined the enforcement of the AMT...

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