Supreme Court of Puerto Rico November 15, 1949, No. 214 (Buscaglia v. Tax Court)

Mr. Justice Todd, Jr.

delivered the opinion of the Court.

The question for decision here is whether a sum of money received by the intervener, during 1944, from Luce & Co. or from Central Aguirre Sugar Co., S. en Co.,1 constitutes “compensation,” under § 15 (a) of the Income Tax Act, which defines the term “gross income” as including, among others, “compensation for personal service . . .