Supreme Court of Puerto Rico July 12, 1944, No. 2 (Biamón v. Tax Court of Puerto Rico)

Mb. Chief Justice Travieso

delivered the opinion of the court.

This is a certiorari proceeding instituted pursuant to the provisions of §5 of Act No. 169 of May 15, 1943, creating the Tax Court of Puerto Rico.

The essential facts, which are admitted by both litigants, are the following:

On March 15, 1941, the petitioner Dr. Luis L.