Smallwood v. Gallardo

PORTO RICO TAX APPEALS.

Argued Oct. 5, 1927.

Decided Oct. 24, 1927.

Mr. Francis G. Caffey, of New York City, for petitioners Smallwood, Ordonez, Insular Motor Corporation and others.

[Argument of Counsel from pages 57-58 intentionally omitted]

Mr. Carroll G. Walter, of New York City, for petitioners Valdes, Finlay, Waymouth & Lee, Inc., Portilla and others.

[Argument of Counsel from page 59 intentionally omitted]

Mr. William Cattron Rigby, of Washington, D. C., for respondent.

Mr. Justice HOLMES delivered the opinion of the court.