Supreme Court of Puerto Rico December 20, 1951, No. 250 (Cia. Azucarera del Toa, Inc. v. Tax Court of Puerto Rico)

Mr. Chief Justice Todd, Jr.,

delivered the opinion of the Court.

In April and July 1941, the Treasurer of Puerto Rico sent petitioner herein notices of income tax deficiencies, plus interest and penalties, for the years 1935, 1937, 1938 and 1939, amounting to $12,321.15, $6,718.24, $27,834.67 and $5,339.79, respectively.