Libby, McNeill & Libby, West Indies Co. v. Secretary of the Treasury of Puerto Rico
This text of 299 F.2d 572 (Libby, McNeill & Libby, West Indies Co. v. Secretary of the Treasury of Puerto Rico) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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 the judgment of the Supreme Court of Puerto Rico.
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299 F.2d 572, Counsel Stack Legal Research, https://law.counselstack.com/opinion/libby-mcneill-libby-west-indies-co-v-secretary-of-the-treasury-of-ca1-1962.