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RAMOS v. DAVIS & GECK, INC.

No. CIV. 94-2737(HL).

64 F.Supp.2d 6 (1999)

Rafael RAMOS, et al., Plaintiffs, v. DAVIS & GECK, INC., Defendant.

United States District Court, D. Puerto Rico.

August 31, 1999.

Attorney(s) appearing for the Case

Herbert W. Brown, III, Brown & Ubarri, San Juan, PR, for Rafael Ramos, Elsa Gonzalez-Sanchez, Conjugal Partnership Ramos-Gonzalez, Carlos E. Ramos, Javier A. Ramos, plaintiffs.

Pedro Pumarada-Surillo, Pedro J. Manzano-Yates, Fiddler, Gonzalez & Rodriguez, San Juan, PR, for Davis & Geck, Inc., Cyanamid of Puerto Rico, Inc., American Home Prod., Francisco Rosaly, Hazel Barry, defendants.

OPINION AND ORDER

LAFFITTE, Chief Judge.

Before the Court is a dispute over whether and to what extent a judgment for damages under Puerto Rico's "Law 100," P.R. LAWS ANN. tit. 29, § 146 (1995), is subject to withholding by Defendant for income taxes under the Internal Revenue Code of Puerto Rico ("PRIRC") and for Social Security (FICA).

On February 5, 1997, the jury rendered a verdict for Plaintiff Rafael Ramos for $300,000 plus interest, costs...

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