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EVERLASTING DEVELOPMENT CORP. v. SOL LUIS DESCARTES

No. 5645.

95 F.Supp. 954 (1951)

EVERLASTING DEVELOPMENT CORP. et al. v. SOL LUIS DESCARTES et al.

United States District Court, D. Puerto Rico, San Juan Division.

March 6, 1951.

Attorney(s) appearing for the Case

Juan Rodriguez De Jesus, Francisco Ponsa Feliu, Raul Trujillo Santiago and Mariano Canales Delgado, all of San Juan, Puerto Rico, Meyer, Goldberg & Hollings, Charleston, S. C., for plaintiffs.

Atty. Gen. of Puerto Rico, Abe Fortas, Washington, D. C., José Trias-Monge, San Juan, Puerto Rico, for defendants.

ROBERTS, District Judge.

This is an action for declaratory judgment of the right of plaintiffs to tax exemption under The Industrial Tax Exemption Act of Puerto Rico, Law No. 184, of the Legislature of Puerto Rico, May 13, 1948, hereafter referred to as Tax Exemption Act. Plaintiffs, on June 30, 1948, filed a joint petition for industrial tax exemption with the Executive Council of Puerto Rico, requesting tax exemption under Sections 2a and 2b of the Tax Exemption...

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