Court of Appeals for the First Circuit April 28, 1931, Nos. 2479-2481 (Domenech v. Havemeyer)

ANDERSON, Circuit Judge,

This consolidated record presents appeals from three decisions of the court below sus*850taining demurrers to suits brought to recover income and excess profits taxes. In 2479, the defendant’s tax year ended on May 31, 1920; in 2480 and 2481, on September 30, 1920. In all three eases the taxes claimed are grounded on Act No. 43 of Porto Rico, approved July 1, 1921.