District Court, D. Puerto Rico March 22, 1990, Civ. No. 90-1373 (JP) (Trailer Marine Transport Corp. v. Ortiz)

*492OPINION AND ORDER

PIERAS, District Judge.

On March 14, 1990, plaintiff, Trailer Marine Transport Corporation, filed this action and requested a Temporary Restraining Order (“TRO”) against the defendants, the Secretary of Transportation, the Secretary of Treasury of Puerto Rico, and the Automobile Accident Compensation Administration (“AACA”), in order to enjoin the imposition of a tax imposed