UNITED PARCEL SERV. v. FLORES-GALARZA

No. 03-1990.

385 F.3d 9 (2004)

UNITED PARCEL SERVICE, INC., United Parcel Service, Co., Appellees, Plaintiffs, v. Juan A. FLORES-GALARZA, Secretary of the Department of the Treasury of the Commonwealth of Puerto Rico, in his official capacity, Appellant, Defendant.

United States Court of Appeals, First Circuit.

Decided September 14, 2004.


Attorney(s) appearing for the Case

Gerardo De Jesus Annoni, with whom Luis Sanchez-Betances, and Sanchez-Betances & Sifre, P.S.C. were on brief, for appellant.

Ruth N. Borenstein, with whom Paul T. Friedman, Morrison & Foerster, LLP, Pedro J. Manzano, and Fiddler Gonzalez & Rodriguez, LLP were on brief, for appellees.

Before BOUDIN, Chief Judge, TORRUELLA, and HOWARD, Circuit Judges.


HOWARD, Circuit Judge.

In an earlier chapter of this ongoing litigation, United Parcel Service, Inc. and United Parcel Service, Co. (collectively "UPS") sued to enjoin a statutory scheme prohibiting an air carrier's delivery of packages in Puerto Rico unless the carrier either demonstrated that the recipient had paid an excise tax or prepaid the tax on the recipient's behalf. The district court granted the injunction, concluding that the scheme was preempted by federal...

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