4 T.C.A.

Volume 4 — Tax Court Advance Sheets

213 opinions

4 T.C.A. 1Camacho Camacho v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 5Bauzo Ramos v. Tomas Rodriguez (1998)
U.S. Tax Court
4 T.C.A. 7Colberg v. Jorale Enterprises (1998)
U.S. Tax Court
4 T.C.A. 10Pueblo v. Parez Meletiche (1998)
U.S. Tax Court
4 T.C.A. 13Director de la Oficina de Etica Gubernamental v. Feliciano de Melecio (1988)
U.S. Tax Court
4 T.C.A. 18Ortiz Adams v. Corporacion del Fondo del Seguro del Estado (1998)
U.S. Tax Court
4 T.C.A. 20Continental Lord Telecommunications, Inc. v. Corporacion del Fondo del Seguro del Estado (1998)
U.S. Tax Court
4 T.C.A. 24Maya Gambino v. Administracion de Correccion, LCDA (1998)
U.S. Tax Court
4 T.C.A. 28Ivette Sepulveda v. Junta Examinadora de Administradores de Servicios de Salud (1998)
U.S. Tax Court
4 T.C.A. 33Gobierno Municipal Autonomo de Ponce v. Administracion de Reglamentos y Permisos (1998)
U.S. Tax Court
4 T.C.A. 42Gobierno Municipal Autonomo de Ponce v. Administracion de Reglamentos y Permisos (1998)
U.S. Tax Court
4 T.C.A. 51Reyes v. Administracion de Reglamentos y Permisos, Oficina Regional de Arecibo (1998)
U.S. Tax Court
4 T.C.A. 56Laboy Camacho v. Morales Amaro (1998)
U.S. Tax Court
4 T.C.A. 64Pueblo v. Gonzalez Diaz (1998)
U.S. Tax Court
4 T.C.A. 68Rivera Pacheco v. Asociacion de Condomines Parra (1998)
U.S. Tax Court
4 T.C.A. 74Pueblo v. Martinez Olivieri (1998)
U.S. Tax Court
4 T.C.A. 76Sanrio Trujillo Alto Plaza, Inc. v. Luan Investment SE (1998)
U.S. Tax Court
4 T.C.A. 82Lorenzo Gonzalez v. Ferrer (1998)
U.S. Tax Court
4 T.C.A. 90Navarro Morales v. Ayerst Wyeth Pharmaceuticals, Inc. (1998)
U.S. Tax Court
4 T.C.A. 96Zayas Ortiz v. Royal Insurance Co. of Puerto Rico (1998)
U.S. Tax Court
4 T.C.A. 101Feliciano Lopez v. Departamento de la Familia (1998)
U.S. Tax Court
4 T.C.A. 110Ramos v. Gobierno de Puerto Rico, Departamento del Trabajo y Recursos Humanos (1998)
U.S. Tax Court
4 T.C.A. 112Ex parte Garcia Torres (1998)
U.S. Tax Court
4 T.C.A. 126Minguela Laureano v. Almacenes Pitusa, Inc. (1998)
U.S. Tax Court
4 T.C.A. 137Rodriguez Zayas v. Comite Olimpico (1998)
U.S. Tax Court
4 T.C.A. 141Almodovar Marchany v. All Plastic Products, Inc. (1998)
U.S. Tax Court
4 T.C.A. 143Santiago Durand v. Metmor Mortgage Corp. (1998)
U.S. Tax Court
4 T.C.A. 146Torres Echevarria v. Banco Financiero de Puerto Rico (1998)
U.S. Tax Court
4 T.C.A. 152Santiago Rios v. Banco de Desarrollo Economico para Puerto Rico (1998)
U.S. Tax Court
4 T.C.A. 162M & A Financial, Corp. v. Emmanuelli Corretjer (1998)
U.S. Tax Court
4 T.C.A. 165Boissen v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 168Pueblo v. Pacheco Guzman (1998)
U.S. Tax Court
4 T.C.A. 174Enrique Hernandez v. Rivera Cruz (1998)
U.S. Tax Court
4 T.C.A. 177Euro Express Distributor, Inc. v. Triad Systems Corp. (1998)
U.S. Tax Court
4 T.C.A. 181Sucn. de Liceaga v. Fontane Fortuño (1998)
U.S. Tax Court
4 T.C.A. 184Pueblo v. Guzman Gonzalez (1998)
U.S. Tax Court
4 T.C.A. 186Almodovar Marchany v. Lourive Electronics, Inc. (1998)
U.S. Tax Court
4 T.C.A. 188Castillo Rivera v. Ford Motor Co. Auto Summit, Inc. (1998)
U.S. Tax Court
4 T.C.A. 192Cost Control Co. v. Oficina para el Mejoramiento de las Escuelas Publicas (1998)
U.S. Tax Court
4 T.C.A. 204Oficina para la Liquidacion de las Cuentas de la Corporacion de Renovacion Urbana y Vivienda v. Gutierrez Cadiz (1998)
U.S. Tax Court
4 T.C.A. 209Justiniano Libran v. Hospital General Menonita (1998)
U.S. Tax Court
4 T.C.A. 211Pagan Villalobos v. F. Baco, Soria & Hnos., Inc. (1998)
U.S. Tax Court
4 T.C.A. 222Casiano Carbonell v. Star Kist Caribe Inc. (1998)
U.S. Tax Court
4 T.C.A. 238Union de Trabajadores de La Industria Electrica y Riego v. Autoridad De Energia Electrica (1998)
U.S. Tax Court
4 T.C.A. 241Torres Gonzalez v. Miranda Marchand (1998)
U.S. Tax Court
4 T.C.A. 245Rodriguez Emma Travieso v. Hospital Monteflores, Inc. (1998)
U.S. Tax Court
4 T.C.A. 250Ex-parte Nu Skin International (1998)
U.S. Tax Court
4 T.C.A. 252Collazo Hernandez v. Autoridad de Carreteras y Transportacion (1998)
U.S. Tax Court
4 T.C.A. 256In re Vargas Cañizares (1998)
U.S. Tax Court
4 T.C.A. 259Kuan Wong v. Junta de Subastas Administracion de Tribunales (1998)
U.S. Tax Court
4 T.C.A. 264Blas Gonzalez v. Agront Sanchez (1998)
U.S. Tax Court
4 T.C.A. 267Mariani Gonzalez v. Professional Elevator Services, Inc. (1998)
U.S. Tax Court
4 T.C.A. 270Rios v. Perez Valentin (1998)
U.S. Tax Court
4 T.C.A. 277Asociacion de Residentes de Colinas de Cupey v. Junta de Planificacion y Habipro Development Corp. (1998)
U.S. Tax Court
4 T.C.A. 286Reyes Vazquez v. Cintron Cintron (1998)
U.S. Tax Court
4 T.C.A. 288Cintron Arce v. Mateo (1998)
U.S. Tax Court
4 T.C.A. 294Flores v. Ariel Vera (1998)
U.S. Tax Court
4 T.C.A. 299Acosta Rodriguez v. Aldea Aldea (1998)
U.S. Tax Court
4 T.C.A. 302Induchem Services, Inc. v. Autoridad de Energia Electrica (1998)
U.S. Tax Court
4 T.C.A. 306Mendez Lorenzo v. Digital Switch Corp. (1998)
U.S. Tax Court
4 T.C.A. 316Mora Development Corp. v. Banco Popular de Puerto Rico (1998)
U.S. Tax Court
4 T.C.A. 342Provimentos, Inc. v. Centro de Recaudacion de Ingresos Municipales (1998)
U.S. Tax Court
4 T.C.A. 351Ortiz Rivera v. Colon Flores (1998)
U.S. Tax Court
4 T.C.A. 356Matos v. Hospital San Pablo (1998)
U.S. Tax Court
4 T.C.A. 362Sella Mendez v. Prima Culebrinas Corp. (1998)
U.S. Tax Court
4 T.C.A. 383Herrera v. Herrera (1998)
U.S. Tax Court
4 T.C.A. 386Padilla v. Corporacion de Credito y Desarrollo Comercial (1998)
U.S. Tax Court
4 T.C.A. 391Chalets de Caparra Homeowners Ass'n v. Chalets de Caparra Corp. (1998)
U.S. Tax Court
4 T.C.A. 396Morales v. Municipio de San Juan (1998)
U.S. Tax Court
4 T.C.A. 399Rivera Torres v. Empresas Nativas, Inc. (1998)
U.S. Tax Court
4 T.C.A. 404Pueblo v. Gonzalez Cardona (1998)
U.S. Tax Court
4 T.C.A. 406Oquendo Solis v. Toro Salas (1998)
U.S. Tax Court
4 T.C.A. 408Medina Colon v. Santiago Franceschi (1998)
U.S. Tax Court
4 T.C.A. 413Marrero Luna v. Cooperativa de Ahorro y Credito de Barranquitas (1998)
U.S. Tax Court
4 T.C.A. 424Gonzalez Martinez v. Gonzalez Muñiz (1998)
U.S. Tax Court
4 T.C.A. 429Bermudez Carrasquillo v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 431Ortiz Blanes v. Johnson Wood (1998)
U.S. Tax Court
4 T.C.A. 435Corporacion de Centros Hima, Inc. v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 437Suarez Gonzalez v. Lopez Ortiz (1998)
U.S. Tax Court
4 T.C.A. 443Lizardi Gonzalez v. Hospital Episcopal San Lucas (1998)
U.S. Tax Court
4 T.C.A. 450Colon Santos v. Bilbao Vizcaya (1998)
U.S. Tax Court
4 T.C.A. 453Bio Medical Application v. Union General de Trabajadores (1998)
U.S. Tax Court
4 T.C.A. 457Ramos Vega v. First Bank Puerto Rico, Inc. (1998)
U.S. Tax Court
4 T.C.A. 459Gascot Cuadrado v. Garcia Castro (1998)
U.S. Tax Court
4 T.C.A. 463Pueblo v. Serpa Santiago (1998)
U.S. Tax Court
4 T.C.A. 467Caban Rivera v. Wayne Marine, Inc. (1998)
U.S. Tax Court
4 T.C.A. 474Doral Financial Corp. v. Van Den Broek (1998)
U.S. Tax Court
4 T.C.A. 477Rivera Carrero v. Administracion de Correccion (1998)
U.S. Tax Court
4 T.C.A. 479Cruz Aponte v. Roldan Lebron (1998)
U.S. Tax Court
4 T.C.A. 484Alvarez Crespo v. Pierluisi (1998)
U.S. Tax Court
4 T.C.A. 495Ex parte Ortiz Jimenez (1998)
U.S. Tax Court
4 T.C.A. 499Gonzalez Roman v. Schering-Plough Products, Inc. (1998)
U.S. Tax Court
4 T.C.A. 506Negron v. Villas de Bayamon (1998)
U.S. Tax Court
4 T.C.A. 509Vega Rivera v. Empresas Puertorriqueñas de Desarrollo, Inc. (1998)
U.S. Tax Court
4 T.C.A. 515Pueblo v. Melendez Urbina (1998)
U.S. Tax Court
4 T.C.A. 519Rivera Nazario v. Administracion de Compensaciones por Accidentes de Automoviles (1998)
U.S. Tax Court
4 T.C.A. 523Lopez Berrios v. Junta de Planificacion (1998)
U.S. Tax Court
4 T.C.A. 529Salas Hernandez v. Zeta Enterprises, Inc. (1998)
U.S. Tax Court
4 T.C.A. 536Pueblo v. Rosa Ramirez (1998)
U.S. Tax Court
4 T.C.A. 542Estados Unidos v. Cruz Rodriguez (1998)
U.S. Tax Court
4 T.C.A. 545Alfaro Rosado v. Labiosa Herrera (1998)
U.S. Tax Court
4 T.C.A. 549Alvarez Garcia v. Arroyo Ruiz (1998)
U.S. Tax Court
4 T.C.A. 558Pueblo v. Roche Gual (1998)
U.S. Tax Court
4 T.C.A. 561Ortega Perez v. R.J. Reynolds Tobacco, Corp. (1998)
U.S. Tax Court
4 T.C.A. 570Jimenez Soto v. Autoridad de Energia Electrica (1998)
U.S. Tax Court
4 T.C.A. 575Aireko Construction Corp. v. Municipio Autonomo de Ponce (1998)
U.S. Tax Court
4 T.C.A. 581Ayala v. Romar Cleaner Associates (1998)
U.S. Tax Court
4 T.C.A. 588Rosario Sanchez v. Hernandez (1998)
U.S. Tax Court
4 T.C.A. 592Farmacias Pabon v. Departamento de Salud (1998)
U.S. Tax Court
4 T.C.A. 597Ex parte Jackson International Trading Co. (1998)
U.S. Tax Court
4 T.C.A. 603Ortega Rodriguez v. Teron (1998)
U.S. Tax Court
4 T.C.A. 609Iglesia de Dios Pentecostal Movimiento Internacional v. Torres Velazquez (1998)
U.S. Tax Court
4 T.C.A. 615Morales Diez v. Sindicato de Empleados de Equipo Pesado (1998)
U.S. Tax Court
4 T.C.A. 620Pueblo v. Feliciano Negron (1998)
U.S. Tax Court
4 T.C.A. 624Pueblo v. Tirado Rios (1998)
U.S. Tax Court
4 T.C.A. 629Ortiz Rivera v. Santiago Reyes (1998)
U.S. Tax Court
4 T.C.A. 634Presbyterian Community Hospital, Inc. (1998)
U.S. Tax Court
4 T.C.A. 637Dye-Tex Puerto Rico, Inc. v. Royal Insurance Co. of Puerto Rico, Inc. (1998)
U.S. Tax Court
4 T.C.A. 647Pagan Hernandez v. Departamento de la Vivienda y Municipio de San Sebastian (1998)
U.S. Tax Court
4 T.C.A. 650Agosto Perez v. Cooperativa de Seguros y Acciones (1998)
U.S. Tax Court
4 T.C.A. 654Distribuidora de Alimentos Inc. v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 659Ramirez Medina v. Comandante Operating Co. (1998)
U.S. Tax Court
4 T.C.A. 662Lugo Sanchez v. Lugo Sanchez (1998)
U.S. Tax Court
4 T.C.A. 665Fonseca Correa v. Meaux Vazquez (1998)
U.S. Tax Court
4 T.C.A. 670Mendez Pabellon v. Squibb Manufacturing, Inc. (1998)
U.S. Tax Court
4 T.C.A. 677Vega Velazquez v. M.J. Consulting & Development, Inc. (1998)
U.S. Tax Court
4 T.C.A. 681Benitez Maldonado v. Isaacar, Inc. (1998)
U.S. Tax Court
4 T.C.A. 683Velez Santiago v. Empire Gas Co. (1998)
U.S. Tax Court
4 T.C.A. 687Diaz Morales v. Salas Mangual (1998)
U.S. Tax Court
4 T.C.A. 708Radinson Perez v. Diaz Gonzalez (1998)
U.S. Tax Court
4 T.C.A. 713Landestoy v. Junta de Facto Condominio Playa Dorada (1998)
U.S. Tax Court
4 T.C.A. 717La Sociedad de Gananciales v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 720Santiago Cruz v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 723Rodriguez Vazquez v. PR Manufacturing, Extension, Inc. (1998)
U.S. Tax Court
4 T.C.A. 727Management Administration Services, Corp. v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 732Ramirez de Arellano v. Ferrer Bolivar (1998)
U.S. Tax Court
4 T.C.A. 735Ex parte Martinez Rodriguez (1998)
U.S. Tax Court
4 T.C.A. 739Oriental Bank & Trust v. Pizarro Rodriguez (1998)
U.S. Tax Court
4 T.C.A. 744Pueblo v. Ocasio Nieves (1998)
U.S. Tax Court
4 T.C.A. 747Lopez de Victoria v. Vazquez Gonzalez (1998)
U.S. Tax Court
4 T.C.A. 753Marette Claudio v. Colon Montañez (1998)
U.S. Tax Court
4 T.C.A. 758Nazario Acosta v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 767Martir Lugo v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 770Alvarez v. Municipio de Lares (1998)
U.S. Tax Court
4 T.C.A. 776Gutierrez Robledo v. Municipio de Ponce (1998)
U.S. Tax Court
4 T.C.A. 780Ferreteria Re-Ace Inc. v. Mesa Pando (1998)
U.S. Tax Court
4 T.C.A. 784Colon v. Malgor & Co. (1998)
U.S. Tax Court
4 T.C.A. 789Parrilla v. Citibank, N.A. (1998)
U.S. Tax Court
4 T.C.A. 793Pueblo v. Oliveras Gutierrez (1998)
U.S. Tax Court
4 T.C.A. 796Garcia Prieto v. R & G Mortgage Corp. (1998)
U.S. Tax Court
4 T.C.A. 803Torres Lopez v. Lugo Quiles (1998)
U.S. Tax Court
4 T.C.A. 810Municipio de San Juan v. San Juan Realty Corp. (1998)
U.S. Tax Court
4 T.C.A. 814Medina Negron v. Wal-Mart Puerto Rico, Inc. (1998)
U.S. Tax Court
4 T.C.A. 826American Express Travel Related Services Co. v. Albino Torres (1998)
U.S. Tax Court
4 T.C.A. 828Colon Miranda v. Estado Libre Asociado (1998)
U.S. Tax Court
4 T.C.A. 833Pueblo v. Mercado Cuevas (1998)
U.S. Tax Court
4 T.C.A. 837Secretario del Trabajo en Representacion de Cornier Rivera v. Caribe Graphics, Inc. (1998)
U.S. Tax Court
4 T.C.A. 839Pueblo v. Carrillo Cruz (1998)
U.S. Tax Court
4 T.C.A. 844Pueblo v. Ramos Rodriguez (1998)
U.S. Tax Court
4 T.C.A. 854Universidad Central de Bayamon v. Soto Rivera (1998)
U.S. Tax Court
4 T.C.A. 858Gonzalez Gonzalez v. Berrios Development Corp. (1998)
U.S. Tax Court
4 T.C.A. 865Delgado Alamo v. Santiago Vargas (1998)
U.S. Tax Court
4 T.C.A. 868Municipio de Carolina v. Compañia de Fomento Industrial (1998)
U.S. Tax Court
4 T.C.A. 878Padilla Garcia v. Municipio Autonomo de Ponce (1998)
U.S. Tax Court
4 T.C.A. 881Saldaña Ayala v. Williams Hospitality Management Corp. (1998)
U.S. Tax Court
4 T.C.A. 886Torres Rivera v. Administracion de los Sistemas de Retiro de los Empleados del Gobierno y la Judicatura (1998)
U.S. Tax Court
4 T.C.A. 890Walgreens of Puerto Rico, Inc. v. Departamento de Salud (1998)
U.S. Tax Court
4 T.C.A. 900Galvez Pimentel v. F.R. & S Corp. (1998)
U.S. Tax Court
4 T.C.A. 904Guzman Santiago v. Abreu Power Cars, Inc. (1998)
U.S. Tax Court
4 T.C.A. 908Universal Insurance Co. v. Rosado Torres (1998)
U.S. Tax Court
4 T.C.A. 912Jimenez Ramirez v. Corporacion del Fondo del Seguro del Estado (1998)
U.S. Tax Court
4 T.C.A. 916Melendez v. Browning Ferries Industries of Ponce, Inc. (1998)
U.S. Tax Court
4 T.C.A. 924Olivieri Lopez v. Jet Auto Sales, Inc. (1998)
U.S. Tax Court
4 T.C.A. 930Pueblo v. Borrero Rivera (1998)
U.S. Tax Court
4 T.C.A. 934Hospital Dr. Pila v. Feliciano de Melecio (1998)
U.S. Tax Court
4 T.C.A. 942Asociacion de Detallistas de Gasolina v. Administracion de Reglamentos y Permisos (1998)
U.S. Tax Court
4 T.C.A. 949Serrano Sierra v. Administrador de la Corporacion del Fondo del Seguro del Estado (1998)
U.S. Tax Court
4 T.C.A. 954Ortiz v. Raimundi Miranda (1998)
U.S. Tax Court
4 T.C.A. 964Tapia Morales v. Cooperativa de Ahorros y Credito de la AAA (1998)
U.S. Tax Court
4 T.C.A. 967Banco Santander v. Jimenez Rosado (1998)
U.S. Tax Court
4 T.C.A. 970Montalvo Collection Agency Inc. v. Administracion de Terrenos (1998)
U.S. Tax Court
4 T.C.A. 973Santini v. Cigna Insurance (1998)
U.S. Tax Court
4 T.C.A. 977Tremols v. Calzadilla Construction Corp. (1998)
U.S. Tax Court
4 T.C.A. 981Municipio de Arecibo v. Almacenes Yakima del Atlantico, Inc. (1998)
U.S. Tax Court
4 T.C.A. 987Nogues Whitcones v. Blanco Rosell (1998)
U.S. Tax Court
4 T.C.A. 992Pueblo v. Maya Gambino (1998)
U.S. Tax Court
4 T.C.A. 995Figueroa Rivera v. Departamento de Educacion (1998)
U.S. Tax Court
4 T.C.A. 1002Morales de Jesus v. Administracion de los Sistemas de Retiro de los Empleados del Gobierno y la Judicatura (1998)
U.S. Tax Court
4 T.C.A. 1006Massachusetts Mutual Life Insurance v. Comisionado de Seguros (1998)
U.S. Tax Court
4 T.C.A. 1009Morales Soto v. Roman Martinez (1998)
U.S. Tax Court
4 T.C.A. 1014Sociedad Española de Auxilio Mutuo y Beneficencia v. Secretaria de Salud (1998)
U.S. Tax Court
4 T.C.A. 1020Cancio Lima v. Cruz Salas (1999)
U.S. Tax Court
4 T.C.A. 1023Vincenti Damiani en Representacion de Patricia v. Saldaña Acha (1999)
U.S. Tax Court
4 T.C.A. 1026Oriental Bank & Trust v. Kuty Fashionware, Inc. (1999)
U.S. Tax Court
4 T.C.A. 1033Pueblo v. Miranda Valdes (1999)
U.S. Tax Court
4 T.C.A. 1038Maderas 3-C, Inc. v. Pego Investment Corp. (1999)
U.S. Tax Court
4 T.C.A. 1042Concepcion Corchado v. Municipio de Carolina (1999)
U.S. Tax Court
4 T.C.A. 1046Santaella Varas v. Departamento de Recursos Naturales y Ambientales (1999)
U.S. Tax Court
4 T.C.A. 1050St. Mary's School, Inc. v. Asociacion de Residentes Urb. Sagrado Corazon, Inc. (1999)
U.S. Tax Court
4 T.C.A. 1059Bonilla Hernandez v. Bonilla Camacho (1999)
U.S. Tax Court
4 T.C.A. 1071Rosario Feliciano v. Autoridad de Acueductos y Alcantarillados (1999)
U.S. Tax Court
4 T.C.A. 1081Cintron Figueroa v. Cintron Valle (1999)
U.S. Tax Court
4 T.C.A. 1086Angueira Navarro v. Junta de Libertad Bajo Palabra (1999)
U.S. Tax Court
4 T.C.A. 1091Perez Hernandez v. Wal-Mart Puerto Rico, Inc. (1999)
U.S. Tax Court
4 T.C.A. 1095Betancourt Rivera v. Naveo Medina (1999)
U.S. Tax Court
4 T.C.A. 1104Walgreens de Puerto Rico, Inc. v. Farmacia La Inmaculada (1999)
U.S. Tax Court
4 T.C.A. 1107Habibe Computer Corp. v. Junta de Subastas (1999)
U.S. Tax Court
4 T.C.A. 1110Quiñones del Castillo v. Rivera Siaca (1999)
U.S. Tax Court
4 T.C.A. 1113Pueblo v. Guzman Vazquez (1999)
U.S. Tax Court
4 T.C.A. 1118Pueblo v. Mendoza Rodriguez (1999)
U.S. Tax Court
4 T.C.A. 1123Nieves Acevedo v. Comar Puerto Rico, Inc. (1999)
U.S. Tax Court
4 T.C.A. 1127Bonifacio Sanchez v. Torres Rivera (1999)
U.S. Tax Court
4 T.C.A. 1133Fernandez Pola v. Estado Libre Asociado (1999)
U.S. Tax Court