BONET, TREASURER OF PUERTO RICO,
v.
YABUCOA SUGAR CO.
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The Supreme Court clarified its prior holding in a case regarding Puerto Rico tax law, ruling that a taxpayer who paid taxes without protest must first file a claim for refund or credit with the Board of Review and Equalization and be denied relief by both the Treasurer and the Board before being permitted to sue in court for tax relief.
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The opinion of the Court announced Ma,rch 27, 1939, is amended in the following particulars:
In the first complete sentence on page 3, the word “refund” is stricken and the word “relief” inserted in lieu thereof, and omission of quoted matter in the third complete sentence is indicated, so that the first three sentences will read: “Such a taxpayer can sue at law under these sections only if he has been denied relief by both the Treasurer and the Board of Review and Equalization of the Island. But these sections nowhere expressly authorize appeal from the Treasurer to the Board by one who paid taxes without protest. And § 76 (b), which the Circuit Court of Appeals interpreted as authorizing suit by a taxpayer who paid without protest, expressly prohibits suit in court ‘until a claim for refund or credit has been duly filed with . . the Board of Review and Equalization on appeal, according to the provisions of law in that regard, and the regulations established in pursuance thereof.’ ”
The petition for rehearing is denied.
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Bonet v. Tex. Co. (p. R.), Inc., 308 U.S. 463 (U.S. 1940)…rted violation by the Circuit Court of Appeals of the well established rule that Puerto Rican tribunals must not be overruled on their construction of local statutes in absence of “clear or manifest error.” Bonet v. Yabucoa Sugar Co., 306 U. S. 505; 307 U. S. 613. The theory underlying respondent’s bill was that it was an insured employer and therefore the awards should have been paid out of the state fund,2 and that its remedy at law was not adequate. The. bill so alleged, and attacked the orders of the Co…
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Ballester v. Descartes, 181 F.2d 823 (1st Cir. 1950)…tro v. Board of Commissioners, 1944, 322 U.S. 451, 64 S.Ct. 1121, 88 L.Ed. 1384. The interpretation adopted by the court below in this case seems to us “not unsupported by logic or reason.” Sancho Bonet v. Yabucoa Sugar Co., 1939, 306 U.S. 505, 510, 307 U.S. 613, 59 S.Ct. 626, 629, 83 L.Ed. 946. Indeed, the striking weakness of appellant’s argument on this branch of the case is that he is unable to advance any plausible theory as to what the legislature was driving at in its 1941 amendment of the definition…
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SAN GERÓNIMO Dev. Co., Inc. v. Treasurer OF Puerto RICO, 233 F.2d 126 (1st Cir. 1956)…Puerto Rico was “inescapably wrong.” However, the rationale of the “inescapably wrong” criterion is not limited to that situation, but applies broadly to all questions of merely local concern. In Sancho v. Yabucoa Sugar Co., 1939, 306 U.S. 505, 510, 307 U.S. 613, 59 S.Ct. 626, 629, 83 L.Ed. 946, the Supreme Court of the United States said: “Taxing acts of Porto Rico are purely local and the traditional reluctance of this Court to overturn constructions of such local statutes by local courts is particularly…
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